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"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20221231\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20221231\"><xs:import namespace=\"http://fasb.org/srt/2021-01-31\" schemaLocation=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2021-01-31\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2021q4\" schemaLocation=\"https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/sic/2021\" schemaLocation=\"https://xbrl.sec.gov/sic/2021/sic-2021.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2021\" schemaLocation=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>0000079 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20221231.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_5bcffe2b-bc13-496e-9e7e-9bec1d57ff46\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_5bcffe2b-bc13-496e-9e7e-9bec1d57ff46\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_daed5cd3-9f29-413a-817f-3ff32412ed65\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_daed5cd3-9f29-413a-817f-3ff32412ed65\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_StatementGeographicalAxis\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_SegmentGeographicalDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_ba64bc5e-30bf-49b3-ab21-b4868ce32062\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_FL\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_FL_ba64bc5e-30bf-49b3-ab21-b4868ce32062\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_be87f574-117b-40f5-ac7b-4a67c3b6237d\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NY\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NY_be87f574-117b-40f5-ac7b-4a67c3b6237d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_6a6bff0b-61d1-4f46-b543-e8b43be37bac\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_PA\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_PA_6a6bff0b-61d1-4f46-b543-e8b43be37bac\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" 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xlink:label=\"loc_stpr_MA_44b6bf32-85ad-41c3-a62e-86d41efa606c\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MA\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_MA_44b6bf32-85ad-41c3-a62e-86d41efa606c\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_f8f9538b-74b0-4525-aaee-9f87ce02ba2b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_AZ\"/>\n <link:presentationArc order=\"11\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_AZ_f8f9538b-74b0-4525-aaee-9f87ce02ba2b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" 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preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_ba453eeb-96d5-461a-a3d5-0fca28bd8b00\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_OH\"/>\n <link:presentationArc order=\"18\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_OH_ba453eeb-96d5-461a-a3d5-0fca28bd8b00\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_e5c3112f-2a1c-4866-88a1-c2a0b2473764\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MI\"/>\n <link:presentationArc order=\"19\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_MI_e5c3112f-2a1c-4866-88a1-c2a0b2473764\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_0010ed39-1b47-4b29-ae1f-8068af1c5784\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NH\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NH_0010ed39-1b47-4b29-ae1f-8068af1c5784\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_cc643791-fb40-4802-8b14-788e1f216f59\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_TX\"/>\n <link:presentationArc order=\"21\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_TX_cc643791-fb40-4802-8b14-788e1f216f59\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_3310c12e-834e-4ea0-bdc8-0299d536fd39\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_GA\"/>\n <link:presentationArc order=\"22\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_GA_3310c12e-834e-4ea0-bdc8-0299d536fd39\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_3d703b5c-c95a-404c-a685-720a6e1a4f26\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_OK\"/>\n <link:presentationArc order=\"23\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_OK_3d703b5c-c95a-404c-a685-720a6e1a4f26\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_f76fe46e-9c78-4087-8c8e-be76fe33bc7b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_RI\"/>\n <link:presentationArc order=\"24\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_RI_f76fe46e-9c78-4087-8c8e-be76fe33bc7b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_7b87f41a-3997-473d-8f0c-707fef78775b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_WA\"/>\n <link:presentationArc order=\"25\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_WA_7b87f41a-3997-473d-8f0c-707fef78775b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_02825785-a2f6-49b0-bdb3-034cd204cd89\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_LA\"/>\n <link:presentationArc order=\"26\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_LA_02825785-a2f6-49b0-bdb3-034cd204cd89\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_df43fff7-0e98-4ef8-a4ca-8b365fb38ded\" xlink:href=\"efc-20221231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_df43fff7-0e98-4ef8-a4ca-8b365fb38ded\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:href=\"efc-20221231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_85eb3122-684d-4d71-96fc-e988d9671140\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_85eb3122-684d-4d71-96fc-e988d9671140\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20221231.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\" id=\"i07cd4b774e0049539dc5f0d35eb6b158_InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_85eb3122-684d-4d71-96fc-e988d9671140\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_85eb3122-684d-4d71-96fc-e988d9671140\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_2ff8214a-c7b1-4522-84e0-eb60218ab252_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_2ff8214a-c7b1-4522-84e0-eb60218ab252_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_daed5cd3-9f29-413a-817f-3ff32412ed65\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_daed5cd3-9f29-413a-817f-3ff32412ed65\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_StatementGeographicalAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8_default\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_ba64bc5e-30bf-49b3-ab21-b4868ce32062\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_FL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_FL_ba64bc5e-30bf-49b3-ab21-b4868ce32062\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_be87f574-117b-40f5-ac7b-4a67c3b6237d\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NY\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NY_be87f574-117b-40f5-ac7b-4a67c3b6237d\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_6a6bff0b-61d1-4f46-b543-e8b43be37bac\" 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xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_UT_1c1f5783-7545-4972-955f-871d287b5191\" xlink:type=\"arc\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_69a211bd-ffd4-4670-a1b3-1e60b93db19b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MO\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_MO_69a211bd-ffd4-4670-a1b3-1e60b93db19b\" xlink:type=\"arc\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_9b9d1e7d-263c-423f-aa3e-b5a995662c18\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_CA_9b9d1e7d-263c-423f-aa3e-b5a995662c18\" xlink:type=\"arc\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA_44b6bf32-85ad-41c3-a62e-86d41efa606c\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_MA_44b6bf32-85ad-41c3-a62e-86d41efa606c\" xlink:type=\"arc\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_f8f9538b-74b0-4525-aaee-9f87ce02ba2b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_AZ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_AZ_f8f9538b-74b0-4525-aaee-9f87ce02ba2b\" xlink:type=\"arc\" order=\"10\"/>\n <link:loc 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xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_IL_fd318a1c-494a-46dc-a0ed-52d9b291481c\" xlink:type=\"arc\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_769320f1-d5aa-4292-8ff7-48473f78646d\" xlink:href=\"efc-20221231.xsd#efc_OtherStatesMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_efc_OtherStatesMember_769320f1-d5aa-4292-8ff7-48473f78646d\" xlink:type=\"arc\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_ba453eeb-96d5-461a-a3d5-0fca28bd8b00\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_OH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_OH_ba453eeb-96d5-461a-a3d5-0fca28bd8b00\" xlink:type=\"arc\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_e5c3112f-2a1c-4866-88a1-c2a0b2473764\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_MI_e5c3112f-2a1c-4866-88a1-c2a0b2473764\" xlink:type=\"arc\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_0010ed39-1b47-4b29-ae1f-8068af1c5784\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" 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xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_3d703b5c-c95a-404c-a685-720a6e1a4f26\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_OK_3d703b5c-c95a-404c-a685-720a6e1a4f26\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_f76fe46e-9c78-4087-8c8e-be76fe33bc7b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_RI_f76fe46e-9c78-4087-8c8e-be76fe33bc7b\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_7b87f41a-3997-473d-8f0c-707fef78775b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_WA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_WA_7b87f41a-3997-473d-8f0c-707fef78775b\" xlink:type=\"arc\" order=\"24\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_02825785-a2f6-49b0-bdb3-034cd204cd89\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_LA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_LA_02825785-a2f6-49b0-bdb3-034cd204cd89\" xlink:type=\"arc\" order=\"25\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f42a781b-fbed-4f6e-97a0-b258c35b578f_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f42a781b-fbed-4f6e-97a0-b258c35b578f_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_df43fff7-0e98-4ef8-a4ca-8b365fb38ded\" xlink:href=\"efc-20221231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_df43fff7-0e98-4ef8-a4ca-8b365fb38ded\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_854ccc8c-16cd-4549-84b1-f69373f15af6_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_854ccc8c-16cd-4549-84b1-f69373f15af6_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:href=\"efc-20221231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20221231.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_668554d9-8af5-4aa8-b8b1-75d4fc74ba00_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20221231.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_661f071c-73f8-4900-8a6f-d17f664cf01d_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_1507a9c8-9a6d-4c10-887b-a291789daad6_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_318d6043-8e3d-44de-8f2c-7eb65da34520_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_c241afef-232c-42c8-8aef-750a289e1b6e_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_5de51711-f754-434e-961b-8e6fa9f86042_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_5dd7f93b-4265-4585-9ad3-bd056a2178f5_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_be5aef39-54bc-4542-b057-ea0b61cbc106_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_ade9d57a-3f48-47ca-ab11-9e74c08459e9_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_ad875f8e-7d2c-415b-a1a3-575fec892647_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_98196554-9749-4946-9a15-f5898b71bfce_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_9f566f50-6cb5-4f34-88ae-071d46de54b8_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_23f00ad3-3634-42ec-a194-9da483cf5d28_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_a2c7cbc9-d3dc-4ff5-8ea0-337d150d372f_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_0b989895-1ddc-4649-9ddc-fa57bf2d7e24_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_112bc7f1-775d-410f-965e-342c002647fb_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_b38b2a41-a750-42d6-b20f-68c5e7388432_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_50b72233-8920-4d81-a618-3440d38d4e1e_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_3d10bbb1-69ae-4a60-a5ee-dd866c3b3ba9_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_bebd5055-aa46-4ba3-8933-e75fe3fe962f_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_8c6fb8e4-c140-456f-bd4c-e86bbef9cb3c_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_229e4a6f-048c-439f-85ff-583ec67074cd_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_6b7d49d2-3477-4a3d-a966-7d568acc5b0f_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_804a67c9-5fb9-4b4c-9b1f-5ff569a1a9e4_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20221231.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_c5233627-ea0c-446e-b510-fc2d6b553965_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_3bfb9801-e24d-4c56-88f1-4a7e502cf125_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_3b910702-eb54-40ce-ad88-c2642cda39d5_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20221231.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_bce6d55a-0945-4377-a2b6-68c0cdd37534_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_ab427684-1262-4d28-bff4-9187f88326b7_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20221231.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_252d2029-5b0b-4ce4-ae01-8c33c85ea8b2_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20221231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_fbd0ce6e-e3ff-411c-8b4a-581ee52e9643_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_6d65d532-b4fc-4b2d-b040-cb043fcea2e2_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_0dbc929e-4625-4361-9a48-a49f852f1b68_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_188bccdd-eeca-4cbb-98f2-15fa97e0bbbd_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_PA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_69aacc50-932b-433a-ad66-61f20fc1fca3_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_TX\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TX\" xlink:to=\"lab_stpr_TX\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TX_a0e47f5a-def0-4e15-8736-7173c7d1356f_terseLabel_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Texas [Member]</link:label>\n <link:label id=\"lab_stpr_TX_label_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TEXAS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" 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Member element intended to be used with axis element identified in tin-part:AlternateElement is identified in tin-part:AlternateElement.\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:CashAndCashEquivalentsMember', 'us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember']"
100
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20221231\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20221231\"><xs:import namespace=\"http://fasb.org/srt/2021-01-31\" schemaLocation=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2021-01-31\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2021q4\" schemaLocation=\"https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/sic/2021\" schemaLocation=\"https://xbrl.sec.gov/sic/2021/sic-2021.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2021\" schemaLocation=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>0000079 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20221231.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_5bcffe2b-bc13-496e-9e7e-9bec1d57ff46\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_5bcffe2b-bc13-496e-9e7e-9bec1d57ff46\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_daed5cd3-9f29-413a-817f-3ff32412ed65\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_daed5cd3-9f29-413a-817f-3ff32412ed65\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_StatementGeographicalAxis\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_SegmentGeographicalDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_ba64bc5e-30bf-49b3-ab21-b4868ce32062\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_FL\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_FL_ba64bc5e-30bf-49b3-ab21-b4868ce32062\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_be87f574-117b-40f5-ac7b-4a67c3b6237d\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NY\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NY_be87f574-117b-40f5-ac7b-4a67c3b6237d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_6a6bff0b-61d1-4f46-b543-e8b43be37bac\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_PA\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_PA_6a6bff0b-61d1-4f46-b543-e8b43be37bac\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_0c7e79e3-c638-49b6-8930-32ad08d74f40\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_VA\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_VA_0c7e79e3-c638-49b6-8930-32ad08d74f40\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_f0a945ed-e9bd-4d14-a44c-57b8fb4f0dae\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CT\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_CT_f0a945ed-e9bd-4d14-a44c-57b8fb4f0dae\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_9003e839-c29e-4787-a4c4-363ab446011e\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NJ\"/>\n <link:presentationArc order=\"6\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NJ_9003e839-c29e-4787-a4c4-363ab446011e\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_1c1f5783-7545-4972-955f-871d287b5191\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_UT\"/>\n <link:presentationArc order=\"7\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_UT_1c1f5783-7545-4972-955f-871d287b5191\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_69a211bd-ffd4-4670-a1b3-1e60b93db19b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MO\"/>\n <link:presentationArc order=\"8\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_MO_69a211bd-ffd4-4670-a1b3-1e60b93db19b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_9b9d1e7d-263c-423f-aa3e-b5a995662c18\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CA\"/>\n <link:presentationArc order=\"9\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_CA_9b9d1e7d-263c-423f-aa3e-b5a995662c18\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA_44b6bf32-85ad-41c3-a62e-86d41efa606c\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MA\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_MA_44b6bf32-85ad-41c3-a62e-86d41efa606c\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_f8f9538b-74b0-4525-aaee-9f87ce02ba2b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_AZ\"/>\n <link:presentationArc order=\"11\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_AZ_f8f9538b-74b0-4525-aaee-9f87ce02ba2b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IN_838600dd-b25d-47ea-b9d9-708b93520028\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_IN\"/>\n <link:presentationArc order=\"12\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_IN_838600dd-b25d-47ea-b9d9-708b93520028\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NC_4a968858-3a5f-4ca3-a8de-23197613c82d\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NC\"/>\n <link:presentationArc order=\"13\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NC_4a968858-3a5f-4ca3-a8de-23197613c82d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_70adb74d-b392-4c3b-b50c-9c3e1420226c\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NV\"/>\n <link:presentationArc order=\"14\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NV_70adb74d-b392-4c3b-b50c-9c3e1420226c\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_0415c2d8-888c-43ec-9990-fb7c17bb9bdc\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_TN\"/>\n <link:presentationArc order=\"15\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_TN_0415c2d8-888c-43ec-9990-fb7c17bb9bdc\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_fd318a1c-494a-46dc-a0ed-52d9b291481c\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_IL\"/>\n <link:presentationArc order=\"16\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_IL_fd318a1c-494a-46dc-a0ed-52d9b291481c\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_769320f1-d5aa-4292-8ff7-48473f78646d\" xlink:href=\"efc-20221231.xsd#efc_OtherStatesMember\"/>\n <link:presentationArc order=\"17\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_efc_OtherStatesMember_769320f1-d5aa-4292-8ff7-48473f78646d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_ba453eeb-96d5-461a-a3d5-0fca28bd8b00\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_OH\"/>\n <link:presentationArc order=\"18\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_OH_ba453eeb-96d5-461a-a3d5-0fca28bd8b00\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_e5c3112f-2a1c-4866-88a1-c2a0b2473764\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MI\"/>\n <link:presentationArc order=\"19\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_MI_e5c3112f-2a1c-4866-88a1-c2a0b2473764\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_0010ed39-1b47-4b29-ae1f-8068af1c5784\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NH\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NH_0010ed39-1b47-4b29-ae1f-8068af1c5784\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_cc643791-fb40-4802-8b14-788e1f216f59\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_TX\"/>\n <link:presentationArc order=\"21\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_TX_cc643791-fb40-4802-8b14-788e1f216f59\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_3310c12e-834e-4ea0-bdc8-0299d536fd39\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_GA\"/>\n <link:presentationArc order=\"22\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_GA_3310c12e-834e-4ea0-bdc8-0299d536fd39\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_3d703b5c-c95a-404c-a685-720a6e1a4f26\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_OK\"/>\n <link:presentationArc order=\"23\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_OK_3d703b5c-c95a-404c-a685-720a6e1a4f26\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_f76fe46e-9c78-4087-8c8e-be76fe33bc7b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_RI\"/>\n <link:presentationArc order=\"24\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_RI_f76fe46e-9c78-4087-8c8e-be76fe33bc7b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_7b87f41a-3997-473d-8f0c-707fef78775b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_WA\"/>\n <link:presentationArc order=\"25\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_WA_7b87f41a-3997-473d-8f0c-707fef78775b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_02825785-a2f6-49b0-bdb3-034cd204cd89\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_LA\"/>\n <link:presentationArc order=\"26\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_LA_02825785-a2f6-49b0-bdb3-034cd204cd89\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_df43fff7-0e98-4ef8-a4ca-8b365fb38ded\" xlink:href=\"efc-20221231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_df43fff7-0e98-4ef8-a4ca-8b365fb38ded\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:href=\"efc-20221231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_85eb3122-684d-4d71-96fc-e988d9671140\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_85eb3122-684d-4d71-96fc-e988d9671140\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20221231.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink 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xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_OH_ba453eeb-96d5-461a-a3d5-0fca28bd8b00\" xlink:type=\"arc\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_e5c3112f-2a1c-4866-88a1-c2a0b2473764\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_MI_e5c3112f-2a1c-4866-88a1-c2a0b2473764\" xlink:type=\"arc\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_0010ed39-1b47-4b29-ae1f-8068af1c5784\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NH_0010ed39-1b47-4b29-ae1f-8068af1c5784\" xlink:type=\"arc\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_cc643791-fb40-4802-8b14-788e1f216f59\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_TX\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_TX_cc643791-fb40-4802-8b14-788e1f216f59\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_3310c12e-834e-4ea0-bdc8-0299d536fd39\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_GA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_GA_3310c12e-834e-4ea0-bdc8-0299d536fd39\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_3d703b5c-c95a-404c-a685-720a6e1a4f26\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_OK_3d703b5c-c95a-404c-a685-720a6e1a4f26\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_f76fe46e-9c78-4087-8c8e-be76fe33bc7b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_RI_f76fe46e-9c78-4087-8c8e-be76fe33bc7b\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_7b87f41a-3997-473d-8f0c-707fef78775b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_WA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_WA_7b87f41a-3997-473d-8f0c-707fef78775b\" xlink:type=\"arc\" order=\"24\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_02825785-a2f6-49b0-bdb3-034cd204cd89\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_LA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_LA_02825785-a2f6-49b0-bdb3-034cd204cd89\" xlink:type=\"arc\" order=\"25\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f42a781b-fbed-4f6e-97a0-b258c35b578f_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f42a781b-fbed-4f6e-97a0-b258c35b578f_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_df43fff7-0e98-4ef8-a4ca-8b365fb38ded\" xlink:href=\"efc-20221231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_df43fff7-0e98-4ef8-a4ca-8b365fb38ded\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_854ccc8c-16cd-4549-84b1-f69373f15af6_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_854ccc8c-16cd-4549-84b1-f69373f15af6_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:href=\"efc-20221231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20221231.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_668554d9-8af5-4aa8-b8b1-75d4fc74ba00_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20221231.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_661f071c-73f8-4900-8a6f-d17f664cf01d_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_1507a9c8-9a6d-4c10-887b-a291789daad6_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_318d6043-8e3d-44de-8f2c-7eb65da34520_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_c241afef-232c-42c8-8aef-750a289e1b6e_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_5de51711-f754-434e-961b-8e6fa9f86042_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_5dd7f93b-4265-4585-9ad3-bd056a2178f5_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_be5aef39-54bc-4542-b057-ea0b61cbc106_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_ade9d57a-3f48-47ca-ab11-9e74c08459e9_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_ad875f8e-7d2c-415b-a1a3-575fec892647_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_98196554-9749-4946-9a15-f5898b71bfce_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_9f566f50-6cb5-4f34-88ae-071d46de54b8_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_23f00ad3-3634-42ec-a194-9da483cf5d28_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_a2c7cbc9-d3dc-4ff5-8ea0-337d150d372f_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_0b989895-1ddc-4649-9ddc-fa57bf2d7e24_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_112bc7f1-775d-410f-965e-342c002647fb_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_b38b2a41-a750-42d6-b20f-68c5e7388432_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_50b72233-8920-4d81-a618-3440d38d4e1e_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_3d10bbb1-69ae-4a60-a5ee-dd866c3b3ba9_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_bebd5055-aa46-4ba3-8933-e75fe3fe962f_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_8c6fb8e4-c140-456f-bd4c-e86bbef9cb3c_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_229e4a6f-048c-439f-85ff-583ec67074cd_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_6b7d49d2-3477-4a3d-a966-7d568acc5b0f_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_804a67c9-5fb9-4b4c-9b1f-5ff569a1a9e4_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20221231.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_c5233627-ea0c-446e-b510-fc2d6b553965_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_3bfb9801-e24d-4c56-88f1-4a7e502cf125_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_3b910702-eb54-40ce-ad88-c2642cda39d5_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20221231.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_bce6d55a-0945-4377-a2b6-68c0cdd37534_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_ab427684-1262-4d28-bff4-9187f88326b7_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20221231.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_252d2029-5b0b-4ce4-ae01-8c33c85ea8b2_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20221231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_fbd0ce6e-e3ff-411c-8b4a-581ee52e9643_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label 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http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=efc:ReceivableForSecuritiesSoldMember']"
101
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20221231\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20221231\"><xs:import namespace=\"http://fasb.org/srt/2021-01-31\" schemaLocation=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2021-01-31\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2021q4\" schemaLocation=\"https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/sic/2021\" schemaLocation=\"https://xbrl.sec.gov/sic/2021/sic-2021.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2021\" schemaLocation=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>0000079 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20221231.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_5bcffe2b-bc13-496e-9e7e-9bec1d57ff46\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_5bcffe2b-bc13-496e-9e7e-9bec1d57ff46\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_daed5cd3-9f29-413a-817f-3ff32412ed65\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" 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xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:href=\"efc-20221231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_85eb3122-684d-4d71-96fc-e988d9671140\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_85eb3122-684d-4d71-96fc-e988d9671140\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20221231.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\" id=\"i07cd4b774e0049539dc5f0d35eb6b158_InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_85eb3122-684d-4d71-96fc-e988d9671140\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_85eb3122-684d-4d71-96fc-e988d9671140\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_2ff8214a-c7b1-4522-84e0-eb60218ab252_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_2ff8214a-c7b1-4522-84e0-eb60218ab252_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_daed5cd3-9f29-413a-817f-3ff32412ed65\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_daed5cd3-9f29-413a-817f-3ff32412ed65\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_StatementGeographicalAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8_default\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_ba64bc5e-30bf-49b3-ab21-b4868ce32062\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_FL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_FL_ba64bc5e-30bf-49b3-ab21-b4868ce32062\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_be87f574-117b-40f5-ac7b-4a67c3b6237d\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NY\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NY_be87f574-117b-40f5-ac7b-4a67c3b6237d\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_6a6bff0b-61d1-4f46-b543-e8b43be37bac\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_PA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_PA_6a6bff0b-61d1-4f46-b543-e8b43be37bac\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_0c7e79e3-c638-49b6-8930-32ad08d74f40\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_VA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_VA_0c7e79e3-c638-49b6-8930-32ad08d74f40\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_f0a945ed-e9bd-4d14-a44c-57b8fb4f0dae\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_CT_f0a945ed-e9bd-4d14-a44c-57b8fb4f0dae\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_9003e839-c29e-4787-a4c4-363ab446011e\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NJ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NJ_9003e839-c29e-4787-a4c4-363ab446011e\" xlink:type=\"arc\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_1c1f5783-7545-4972-955f-871d287b5191\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_UT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_UT_1c1f5783-7545-4972-955f-871d287b5191\" xlink:type=\"arc\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_69a211bd-ffd4-4670-a1b3-1e60b93db19b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MO\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_MO_69a211bd-ffd4-4670-a1b3-1e60b93db19b\" xlink:type=\"arc\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_9b9d1e7d-263c-423f-aa3e-b5a995662c18\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_CA_9b9d1e7d-263c-423f-aa3e-b5a995662c18\" xlink:type=\"arc\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA_44b6bf32-85ad-41c3-a62e-86d41efa606c\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_MA_44b6bf32-85ad-41c3-a62e-86d41efa606c\" xlink:type=\"arc\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_f8f9538b-74b0-4525-aaee-9f87ce02ba2b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_AZ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_AZ_f8f9538b-74b0-4525-aaee-9f87ce02ba2b\" xlink:type=\"arc\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IN_838600dd-b25d-47ea-b9d9-708b93520028\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_IN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_IN_838600dd-b25d-47ea-b9d9-708b93520028\" xlink:type=\"arc\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NC_4a968858-3a5f-4ca3-a8de-23197613c82d\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NC\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NC_4a968858-3a5f-4ca3-a8de-23197613c82d\" xlink:type=\"arc\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_70adb74d-b392-4c3b-b50c-9c3e1420226c\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NV\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NV_70adb74d-b392-4c3b-b50c-9c3e1420226c\" xlink:type=\"arc\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_0415c2d8-888c-43ec-9990-fb7c17bb9bdc\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_TN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_TN_0415c2d8-888c-43ec-9990-fb7c17bb9bdc\" xlink:type=\"arc\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_fd318a1c-494a-46dc-a0ed-52d9b291481c\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_IL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_IL_fd318a1c-494a-46dc-a0ed-52d9b291481c\" xlink:type=\"arc\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_769320f1-d5aa-4292-8ff7-48473f78646d\" xlink:href=\"efc-20221231.xsd#efc_OtherStatesMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_efc_OtherStatesMember_769320f1-d5aa-4292-8ff7-48473f78646d\" xlink:type=\"arc\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_ba453eeb-96d5-461a-a3d5-0fca28bd8b00\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_OH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_OH_ba453eeb-96d5-461a-a3d5-0fca28bd8b00\" xlink:type=\"arc\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_e5c3112f-2a1c-4866-88a1-c2a0b2473764\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_MI_e5c3112f-2a1c-4866-88a1-c2a0b2473764\" xlink:type=\"arc\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_0010ed39-1b47-4b29-ae1f-8068af1c5784\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NH_0010ed39-1b47-4b29-ae1f-8068af1c5784\" xlink:type=\"arc\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_cc643791-fb40-4802-8b14-788e1f216f59\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_TX\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_TX_cc643791-fb40-4802-8b14-788e1f216f59\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_3310c12e-834e-4ea0-bdc8-0299d536fd39\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_GA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_GA_3310c12e-834e-4ea0-bdc8-0299d536fd39\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_3d703b5c-c95a-404c-a685-720a6e1a4f26\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_OK_3d703b5c-c95a-404c-a685-720a6e1a4f26\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_f76fe46e-9c78-4087-8c8e-be76fe33bc7b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_RI_f76fe46e-9c78-4087-8c8e-be76fe33bc7b\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_7b87f41a-3997-473d-8f0c-707fef78775b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_WA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_WA_7b87f41a-3997-473d-8f0c-707fef78775b\" xlink:type=\"arc\" order=\"24\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_02825785-a2f6-49b0-bdb3-034cd204cd89\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_LA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_LA_02825785-a2f6-49b0-bdb3-034cd204cd89\" xlink:type=\"arc\" order=\"25\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f42a781b-fbed-4f6e-97a0-b258c35b578f_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f42a781b-fbed-4f6e-97a0-b258c35b578f_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_df43fff7-0e98-4ef8-a4ca-8b365fb38ded\" xlink:href=\"efc-20221231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_df43fff7-0e98-4ef8-a4ca-8b365fb38ded\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_854ccc8c-16cd-4549-84b1-f69373f15af6_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_854ccc8c-16cd-4549-84b1-f69373f15af6_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:href=\"efc-20221231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20221231.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_668554d9-8af5-4aa8-b8b1-75d4fc74ba00_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20221231.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_661f071c-73f8-4900-8a6f-d17f664cf01d_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_1507a9c8-9a6d-4c10-887b-a291789daad6_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_318d6043-8e3d-44de-8f2c-7eb65da34520_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_c241afef-232c-42c8-8aef-750a289e1b6e_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_5de51711-f754-434e-961b-8e6fa9f86042_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_5dd7f93b-4265-4585-9ad3-bd056a2178f5_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_be5aef39-54bc-4542-b057-ea0b61cbc106_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_ade9d57a-3f48-47ca-ab11-9e74c08459e9_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_ad875f8e-7d2c-415b-a1a3-575fec892647_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_98196554-9749-4946-9a15-f5898b71bfce_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_9f566f50-6cb5-4f34-88ae-071d46de54b8_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_23f00ad3-3634-42ec-a194-9da483cf5d28_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_a2c7cbc9-d3dc-4ff5-8ea0-337d150d372f_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_0b989895-1ddc-4649-9ddc-fa57bf2d7e24_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_112bc7f1-775d-410f-965e-342c002647fb_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_b38b2a41-a750-42d6-b20f-68c5e7388432_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_50b72233-8920-4d81-a618-3440d38d4e1e_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_3d10bbb1-69ae-4a60-a5ee-dd866c3b3ba9_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_bebd5055-aa46-4ba3-8933-e75fe3fe962f_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_8c6fb8e4-c140-456f-bd4c-e86bbef9cb3c_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_229e4a6f-048c-439f-85ff-583ec67074cd_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_6b7d49d2-3477-4a3d-a966-7d568acc5b0f_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_804a67c9-5fb9-4b4c-9b1f-5ff569a1a9e4_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20221231.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_c5233627-ea0c-446e-b510-fc2d6b553965_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_3bfb9801-e24d-4c56-88f1-4a7e502cf125_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_3b910702-eb54-40ce-ad88-c2642cda39d5_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20221231.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_bce6d55a-0945-4377-a2b6-68c0cdd37534_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_ab427684-1262-4d28-bff4-9187f88326b7_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20221231.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_252d2029-5b0b-4ce4-ae01-8c33c85ea8b2_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20221231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_fbd0ce6e-e3ff-411c-8b4a-581ee52e9643_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_6d65d532-b4fc-4b2d-b040-cb043fcea2e2_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_0dbc929e-4625-4361-9a48-a49f852f1b68_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_188bccdd-eeca-4cbb-98f2-15fa97e0bbbd_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" 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<startDate>2022-01-01</startDate>\n <endDate>2022-03-31</endDate>\n </period>\n </context>\n\t<context id=\"i36a6b7\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=915\n\n\n[Concept Core]\nID: us-gaap:CreditConcentrationRiskMember\nLabel: Credit Concentration Risk [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nReflects the percentage that a specified receivable or amount at risk from a counterparty under a contractual arrangement is to a specified benchmark, such as total receivables, net revenues, pretax results. Risk is the materially adverse effects of loss attributable to (a) the failure to collect a significant receivable from a major customer or group of homogeneous accounts, or (b) a failure by a counterparty to perform under terms of a contractual arrangement.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=1054\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6131\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=efc:CollateralOnRepurchaseAgreementsMember']"
102
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20221231\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20221231\"><xs:import namespace=\"http://fasb.org/srt/2021-01-31\" schemaLocation=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2021-01-31\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2021q4\" schemaLocation=\"https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/sic/2021\" schemaLocation=\"https://xbrl.sec.gov/sic/2021/sic-2021.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2021\" schemaLocation=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" 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preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_02825785-a2f6-49b0-bdb3-034cd204cd89\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_LA\"/>\n <link:presentationArc order=\"26\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_LA_02825785-a2f6-49b0-bdb3-034cd204cd89\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_df43fff7-0e98-4ef8-a4ca-8b365fb38ded\" xlink:href=\"efc-20221231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_df43fff7-0e98-4ef8-a4ca-8b365fb38ded\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:href=\"efc-20221231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_85eb3122-684d-4d71-96fc-e988d9671140\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_85eb3122-684d-4d71-96fc-e988d9671140\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20221231.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\" id=\"i07cd4b774e0049539dc5f0d35eb6b158_InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_85eb3122-684d-4d71-96fc-e988d9671140\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_85eb3122-684d-4d71-96fc-e988d9671140\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_2ff8214a-c7b1-4522-84e0-eb60218ab252_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_2ff8214a-c7b1-4522-84e0-eb60218ab252_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_daed5cd3-9f29-413a-817f-3ff32412ed65\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_daed5cd3-9f29-413a-817f-3ff32412ed65\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_StatementGeographicalAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8_default\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_ba64bc5e-30bf-49b3-ab21-b4868ce32062\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_FL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_FL_ba64bc5e-30bf-49b3-ab21-b4868ce32062\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_be87f574-117b-40f5-ac7b-4a67c3b6237d\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NY\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NY_be87f574-117b-40f5-ac7b-4a67c3b6237d\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_6a6bff0b-61d1-4f46-b543-e8b43be37bac\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_PA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_PA_6a6bff0b-61d1-4f46-b543-e8b43be37bac\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_0c7e79e3-c638-49b6-8930-32ad08d74f40\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_VA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_VA_0c7e79e3-c638-49b6-8930-32ad08d74f40\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_f0a945ed-e9bd-4d14-a44c-57b8fb4f0dae\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_CT_f0a945ed-e9bd-4d14-a44c-57b8fb4f0dae\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_9003e839-c29e-4787-a4c4-363ab446011e\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NJ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NJ_9003e839-c29e-4787-a4c4-363ab446011e\" xlink:type=\"arc\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_1c1f5783-7545-4972-955f-871d287b5191\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_UT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_UT_1c1f5783-7545-4972-955f-871d287b5191\" xlink:type=\"arc\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_69a211bd-ffd4-4670-a1b3-1e60b93db19b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MO\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_MO_69a211bd-ffd4-4670-a1b3-1e60b93db19b\" xlink:type=\"arc\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_9b9d1e7d-263c-423f-aa3e-b5a995662c18\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_CA_9b9d1e7d-263c-423f-aa3e-b5a995662c18\" xlink:type=\"arc\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA_44b6bf32-85ad-41c3-a62e-86d41efa606c\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_MA_44b6bf32-85ad-41c3-a62e-86d41efa606c\" xlink:type=\"arc\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_f8f9538b-74b0-4525-aaee-9f87ce02ba2b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_AZ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_AZ_f8f9538b-74b0-4525-aaee-9f87ce02ba2b\" xlink:type=\"arc\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IN_838600dd-b25d-47ea-b9d9-708b93520028\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_IN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_IN_838600dd-b25d-47ea-b9d9-708b93520028\" xlink:type=\"arc\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NC_4a968858-3a5f-4ca3-a8de-23197613c82d\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NC\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NC_4a968858-3a5f-4ca3-a8de-23197613c82d\" xlink:type=\"arc\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_70adb74d-b392-4c3b-b50c-9c3e1420226c\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NV\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NV_70adb74d-b392-4c3b-b50c-9c3e1420226c\" xlink:type=\"arc\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_0415c2d8-888c-43ec-9990-fb7c17bb9bdc\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_TN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_TN_0415c2d8-888c-43ec-9990-fb7c17bb9bdc\" xlink:type=\"arc\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_fd318a1c-494a-46dc-a0ed-52d9b291481c\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_IL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_IL_fd318a1c-494a-46dc-a0ed-52d9b291481c\" xlink:type=\"arc\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_769320f1-d5aa-4292-8ff7-48473f78646d\" xlink:href=\"efc-20221231.xsd#efc_OtherStatesMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_efc_OtherStatesMember_769320f1-d5aa-4292-8ff7-48473f78646d\" xlink:type=\"arc\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_ba453eeb-96d5-461a-a3d5-0fca28bd8b00\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_OH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_OH_ba453eeb-96d5-461a-a3d5-0fca28bd8b00\" xlink:type=\"arc\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_e5c3112f-2a1c-4866-88a1-c2a0b2473764\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_MI_e5c3112f-2a1c-4866-88a1-c2a0b2473764\" xlink:type=\"arc\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_0010ed39-1b47-4b29-ae1f-8068af1c5784\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NH_0010ed39-1b47-4b29-ae1f-8068af1c5784\" xlink:type=\"arc\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_cc643791-fb40-4802-8b14-788e1f216f59\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_TX\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_TX_cc643791-fb40-4802-8b14-788e1f216f59\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_3310c12e-834e-4ea0-bdc8-0299d536fd39\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_GA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_GA_3310c12e-834e-4ea0-bdc8-0299d536fd39\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_3d703b5c-c95a-404c-a685-720a6e1a4f26\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_OK_3d703b5c-c95a-404c-a685-720a6e1a4f26\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_f76fe46e-9c78-4087-8c8e-be76fe33bc7b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_RI_f76fe46e-9c78-4087-8c8e-be76fe33bc7b\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_7b87f41a-3997-473d-8f0c-707fef78775b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_WA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_WA_7b87f41a-3997-473d-8f0c-707fef78775b\" xlink:type=\"arc\" order=\"24\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_02825785-a2f6-49b0-bdb3-034cd204cd89\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_LA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_LA_02825785-a2f6-49b0-bdb3-034cd204cd89\" xlink:type=\"arc\" order=\"25\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f42a781b-fbed-4f6e-97a0-b258c35b578f_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f42a781b-fbed-4f6e-97a0-b258c35b578f_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_df43fff7-0e98-4ef8-a4ca-8b365fb38ded\" xlink:href=\"efc-20221231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_df43fff7-0e98-4ef8-a4ca-8b365fb38ded\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_854ccc8c-16cd-4549-84b1-f69373f15af6_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_854ccc8c-16cd-4549-84b1-f69373f15af6_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:href=\"efc-20221231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20221231.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_668554d9-8af5-4aa8-b8b1-75d4fc74ba00_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20221231.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_661f071c-73f8-4900-8a6f-d17f664cf01d_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_1507a9c8-9a6d-4c10-887b-a291789daad6_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_318d6043-8e3d-44de-8f2c-7eb65da34520_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_c241afef-232c-42c8-8aef-750a289e1b6e_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_5de51711-f754-434e-961b-8e6fa9f86042_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_5dd7f93b-4265-4585-9ad3-bd056a2178f5_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_be5aef39-54bc-4542-b057-ea0b61cbc106_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_ade9d57a-3f48-47ca-ab11-9e74c08459e9_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_ad875f8e-7d2c-415b-a1a3-575fec892647_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_98196554-9749-4946-9a15-f5898b71bfce_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_9f566f50-6cb5-4f34-88ae-071d46de54b8_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_23f00ad3-3634-42ec-a194-9da483cf5d28_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_a2c7cbc9-d3dc-4ff5-8ea0-337d150d372f_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_0b989895-1ddc-4649-9ddc-fa57bf2d7e24_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_112bc7f1-775d-410f-965e-342c002647fb_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_b38b2a41-a750-42d6-b20f-68c5e7388432_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_50b72233-8920-4d81-a618-3440d38d4e1e_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_3d10bbb1-69ae-4a60-a5ee-dd866c3b3ba9_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_bebd5055-aa46-4ba3-8933-e75fe3fe962f_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_8c6fb8e4-c140-456f-bd4c-e86bbef9cb3c_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_229e4a6f-048c-439f-85ff-583ec67074cd_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_6b7d49d2-3477-4a3d-a966-7d568acc5b0f_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_804a67c9-5fb9-4b4c-9b1f-5ff569a1a9e4_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20221231.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_c5233627-ea0c-446e-b510-fc2d6b553965_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_3bfb9801-e24d-4c56-88f1-4a7e502cf125_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_3b910702-eb54-40ce-ad88-c2642cda39d5_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20221231.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_bce6d55a-0945-4377-a2b6-68c0cdd37534_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_ab427684-1262-4d28-bff4-9187f88326b7_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20221231.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_252d2029-5b0b-4ce4-ae01-8c33c85ea8b2_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20221231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_fbd0ce6e-e3ff-411c-8b4a-581ee52e9643_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_6d65d532-b4fc-4b2d-b040-cb043fcea2e2_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_0dbc929e-4625-4361-9a48-a49f852f1b68_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_188bccdd-eeca-4cbb-98f2-15fa97e0bbbd_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_PA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_69aacc50-932b-433a-ad66-61f20fc1fca3_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_TX\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TX\" xlink:to=\"lab_stpr_TX\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TX_a0e47f5a-def0-4e15-8736-7173c7d1356f_terseLabel_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Texas [Member]</link:label>\n <link:label id=\"lab_stpr_TX_label_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TEXAS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\" xlink:to=\"lab_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\" xlink:type=\"arc\" order=\"1\"/>\n <li\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2021q4\" xmlns:efc=\"http://www.ellingtonfinancial.com/20221231\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2021-01-31\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2021\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2021-01-31\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xml:lang=\"en-US\"><link:schemaRef xlink:href=\"efc-20221231.xsd\" xlink:type=\"simple\"/>\n\t<context 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<startDate>2022-01-01</startDate>\n <endDate>2022-03-31</endDate>\n </period>\n </context>\n\t<context id=\"i36a6b7\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=915\n\n\n[Concept Core]\nID: us-gaap:CreditConcentrationRiskMember\nLabel: Credit Concentration Risk [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nReflects the percentage that a specified receivable or amount at risk from a counterparty under a contractual arrangement is to a specified benchmark, such as total receivables, net revenues, pretax results. Risk is the materially adverse effects of loss attributable to (a) the failure to collect a significant receivable from a major customer or group of homogeneous accounts, or (b) a failure by a counterparty to perform under terms of a contractual arrangement.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=1054\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6131\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=efc:CollateralOnRepurchaseAgreementsMember']"
103
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20221231\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20221231\"><xs:import namespace=\"http://fasb.org/srt/2021-01-31\" schemaLocation=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2021-01-31\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2021q4\" schemaLocation=\"https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/sic/2021\" schemaLocation=\"https://xbrl.sec.gov/sic/2021/sic-2021.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2021\" schemaLocation=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>0000079 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20221231.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_5bcffe2b-bc13-496e-9e7e-9bec1d57ff46\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_5bcffe2b-bc13-496e-9e7e-9bec1d57ff46\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_daed5cd3-9f29-413a-817f-3ff32412ed65\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_daed5cd3-9f29-413a-817f-3ff32412ed65\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_StatementGeographicalAxis\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" 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preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_3310c12e-834e-4ea0-bdc8-0299d536fd39\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_GA\"/>\n <link:presentationArc order=\"22\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_GA_3310c12e-834e-4ea0-bdc8-0299d536fd39\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_3d703b5c-c95a-404c-a685-720a6e1a4f26\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_OK\"/>\n <link:presentationArc order=\"23\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_OK_3d703b5c-c95a-404c-a685-720a6e1a4f26\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_f76fe46e-9c78-4087-8c8e-be76fe33bc7b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_RI\"/>\n <link:presentationArc order=\"24\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_RI_f76fe46e-9c78-4087-8c8e-be76fe33bc7b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_7b87f41a-3997-473d-8f0c-707fef78775b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_WA\"/>\n <link:presentationArc order=\"25\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_WA_7b87f41a-3997-473d-8f0c-707fef78775b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_02825785-a2f6-49b0-bdb3-034cd204cd89\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_LA\"/>\n <link:presentationArc order=\"26\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_LA_02825785-a2f6-49b0-bdb3-034cd204cd89\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_df43fff7-0e98-4ef8-a4ca-8b365fb38ded\" xlink:href=\"efc-20221231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_df43fff7-0e98-4ef8-a4ca-8b365fb38ded\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:href=\"efc-20221231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_85eb3122-684d-4d71-96fc-e988d9671140\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_85eb3122-684d-4d71-96fc-e988d9671140\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20221231.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\" id=\"i07cd4b774e0049539dc5f0d35eb6b158_InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_85eb3122-684d-4d71-96fc-e988d9671140\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_85eb3122-684d-4d71-96fc-e988d9671140\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_2ff8214a-c7b1-4522-84e0-eb60218ab252_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_2ff8214a-c7b1-4522-84e0-eb60218ab252_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_daed5cd3-9f29-413a-817f-3ff32412ed65\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_daed5cd3-9f29-413a-817f-3ff32412ed65\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_StatementGeographicalAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8_default\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_ba64bc5e-30bf-49b3-ab21-b4868ce32062\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_FL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_FL_ba64bc5e-30bf-49b3-ab21-b4868ce32062\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_be87f574-117b-40f5-ac7b-4a67c3b6237d\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NY\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NY_be87f574-117b-40f5-ac7b-4a67c3b6237d\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_6a6bff0b-61d1-4f46-b543-e8b43be37bac\" 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xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_UT_1c1f5783-7545-4972-955f-871d287b5191\" xlink:type=\"arc\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_69a211bd-ffd4-4670-a1b3-1e60b93db19b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MO\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_MO_69a211bd-ffd4-4670-a1b3-1e60b93db19b\" xlink:type=\"arc\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_9b9d1e7d-263c-423f-aa3e-b5a995662c18\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_CA_9b9d1e7d-263c-423f-aa3e-b5a995662c18\" xlink:type=\"arc\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA_44b6bf32-85ad-41c3-a62e-86d41efa606c\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_MA_44b6bf32-85ad-41c3-a62e-86d41efa606c\" xlink:type=\"arc\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_f8f9538b-74b0-4525-aaee-9f87ce02ba2b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_AZ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_AZ_f8f9538b-74b0-4525-aaee-9f87ce02ba2b\" xlink:type=\"arc\" order=\"10\"/>\n <link:loc 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xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_IL_fd318a1c-494a-46dc-a0ed-52d9b291481c\" xlink:type=\"arc\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_769320f1-d5aa-4292-8ff7-48473f78646d\" xlink:href=\"efc-20221231.xsd#efc_OtherStatesMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_efc_OtherStatesMember_769320f1-d5aa-4292-8ff7-48473f78646d\" xlink:type=\"arc\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_ba453eeb-96d5-461a-a3d5-0fca28bd8b00\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_OH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_OH_ba453eeb-96d5-461a-a3d5-0fca28bd8b00\" xlink:type=\"arc\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_e5c3112f-2a1c-4866-88a1-c2a0b2473764\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_MI_e5c3112f-2a1c-4866-88a1-c2a0b2473764\" xlink:type=\"arc\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_0010ed39-1b47-4b29-ae1f-8068af1c5784\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" 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xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_3d703b5c-c95a-404c-a685-720a6e1a4f26\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_OK_3d703b5c-c95a-404c-a685-720a6e1a4f26\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_f76fe46e-9c78-4087-8c8e-be76fe33bc7b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_RI_f76fe46e-9c78-4087-8c8e-be76fe33bc7b\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_7b87f41a-3997-473d-8f0c-707fef78775b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_WA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_WA_7b87f41a-3997-473d-8f0c-707fef78775b\" xlink:type=\"arc\" order=\"24\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_02825785-a2f6-49b0-bdb3-034cd204cd89\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_LA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_LA_02825785-a2f6-49b0-bdb3-034cd204cd89\" xlink:type=\"arc\" order=\"25\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f42a781b-fbed-4f6e-97a0-b258c35b578f_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f42a781b-fbed-4f6e-97a0-b258c35b578f_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_df43fff7-0e98-4ef8-a4ca-8b365fb38ded\" xlink:href=\"efc-20221231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_df43fff7-0e98-4ef8-a4ca-8b365fb38ded\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_854ccc8c-16cd-4549-84b1-f69373f15af6_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_854ccc8c-16cd-4549-84b1-f69373f15af6_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:href=\"efc-20221231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20221231.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_668554d9-8af5-4aa8-b8b1-75d4fc74ba00_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20221231.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_661f071c-73f8-4900-8a6f-d17f664cf01d_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_1507a9c8-9a6d-4c10-887b-a291789daad6_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_318d6043-8e3d-44de-8f2c-7eb65da34520_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_c241afef-232c-42c8-8aef-750a289e1b6e_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_5de51711-f754-434e-961b-8e6fa9f86042_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_5dd7f93b-4265-4585-9ad3-bd056a2178f5_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_be5aef39-54bc-4542-b057-ea0b61cbc106_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_ade9d57a-3f48-47ca-ab11-9e74c08459e9_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_ad875f8e-7d2c-415b-a1a3-575fec892647_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_98196554-9749-4946-9a15-f5898b71bfce_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_9f566f50-6cb5-4f34-88ae-071d46de54b8_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_23f00ad3-3634-42ec-a194-9da483cf5d28_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_a2c7cbc9-d3dc-4ff5-8ea0-337d150d372f_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_0b989895-1ddc-4649-9ddc-fa57bf2d7e24_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_112bc7f1-775d-410f-965e-342c002647fb_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_b38b2a41-a750-42d6-b20f-68c5e7388432_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_50b72233-8920-4d81-a618-3440d38d4e1e_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_3d10bbb1-69ae-4a60-a5ee-dd866c3b3ba9_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_bebd5055-aa46-4ba3-8933-e75fe3fe962f_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_8c6fb8e4-c140-456f-bd4c-e86bbef9cb3c_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_229e4a6f-048c-439f-85ff-583ec67074cd_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_6b7d49d2-3477-4a3d-a966-7d568acc5b0f_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_804a67c9-5fb9-4b4c-9b1f-5ff569a1a9e4_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20221231.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_c5233627-ea0c-446e-b510-fc2d6b553965_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_3bfb9801-e24d-4c56-88f1-4a7e502cf125_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_3b910702-eb54-40ce-ad88-c2642cda39d5_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20221231.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_bce6d55a-0945-4377-a2b6-68c0cdd37534_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_ab427684-1262-4d28-bff4-9187f88326b7_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20221231.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_252d2029-5b0b-4ce4-ae01-8c33c85ea8b2_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20221231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_fbd0ce6e-e3ff-411c-8b4a-581ee52e9643_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_6d65d532-b4fc-4b2d-b040-cb043fcea2e2_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_0dbc929e-4625-4361-9a48-a49f852f1b68_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_188bccdd-eeca-4cbb-98f2-15fa97e0bbbd_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_PA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_69aacc50-932b-433a-ad66-61f20fc1fca3_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_TX\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TX\" xlink:to=\"lab_stpr_TX\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TX_a0e47f5a-def0-4e15-8736-7173c7d1356f_terseLabel_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Texas [Member]</link:label>\n <link:label id=\"lab_stpr_TX_label_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TEXAS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" 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(role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=efc:ReceivableForSecuritiesSoldMember', 'us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember']"
104
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20221231\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20221231\"><xs:import namespace=\"http://fasb.org/srt/2021-01-31\" schemaLocation=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2021-01-31\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2021q4\" schemaLocation=\"https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/sic/2021\" schemaLocation=\"https://xbrl.sec.gov/sic/2021/sic-2021.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2021\" schemaLocation=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>0000079 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20221231.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_5bcffe2b-bc13-496e-9e7e-9bec1d57ff46\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_5bcffe2b-bc13-496e-9e7e-9bec1d57ff46\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_daed5cd3-9f29-413a-817f-3ff32412ed65\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_daed5cd3-9f29-413a-817f-3ff32412ed65\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_StatementGeographicalAxis\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_SegmentGeographicalDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_ba64bc5e-30bf-49b3-ab21-b4868ce32062\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_FL\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_FL_ba64bc5e-30bf-49b3-ab21-b4868ce32062\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_be87f574-117b-40f5-ac7b-4a67c3b6237d\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NY\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NY_be87f574-117b-40f5-ac7b-4a67c3b6237d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_6a6bff0b-61d1-4f46-b543-e8b43be37bac\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_PA\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_PA_6a6bff0b-61d1-4f46-b543-e8b43be37bac\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_0c7e79e3-c638-49b6-8930-32ad08d74f40\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_VA\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_VA_0c7e79e3-c638-49b6-8930-32ad08d74f40\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_f0a945ed-e9bd-4d14-a44c-57b8fb4f0dae\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CT\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_CT_f0a945ed-e9bd-4d14-a44c-57b8fb4f0dae\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_9003e839-c29e-4787-a4c4-363ab446011e\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NJ\"/>\n <link:presentationArc order=\"6\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NJ_9003e839-c29e-4787-a4c4-363ab446011e\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_1c1f5783-7545-4972-955f-871d287b5191\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_UT\"/>\n <link:presentationArc order=\"7\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_UT_1c1f5783-7545-4972-955f-871d287b5191\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_69a211bd-ffd4-4670-a1b3-1e60b93db19b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MO\"/>\n <link:presentationArc order=\"8\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_MO_69a211bd-ffd4-4670-a1b3-1e60b93db19b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_9b9d1e7d-263c-423f-aa3e-b5a995662c18\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CA\"/>\n <link:presentationArc order=\"9\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_CA_9b9d1e7d-263c-423f-aa3e-b5a995662c18\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA_44b6bf32-85ad-41c3-a62e-86d41efa606c\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MA\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_MA_44b6bf32-85ad-41c3-a62e-86d41efa606c\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_f8f9538b-74b0-4525-aaee-9f87ce02ba2b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_AZ\"/>\n <link:presentationArc order=\"11\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_AZ_f8f9538b-74b0-4525-aaee-9f87ce02ba2b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IN_838600dd-b25d-47ea-b9d9-708b93520028\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_IN\"/>\n <link:presentationArc order=\"12\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_IN_838600dd-b25d-47ea-b9d9-708b93520028\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NC_4a968858-3a5f-4ca3-a8de-23197613c82d\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NC\"/>\n <link:presentationArc order=\"13\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NC_4a968858-3a5f-4ca3-a8de-23197613c82d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_70adb74d-b392-4c3b-b50c-9c3e1420226c\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NV\"/>\n <link:presentationArc order=\"14\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NV_70adb74d-b392-4c3b-b50c-9c3e1420226c\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_0415c2d8-888c-43ec-9990-fb7c17bb9bdc\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_TN\"/>\n <link:presentationArc order=\"15\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_TN_0415c2d8-888c-43ec-9990-fb7c17bb9bdc\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_fd318a1c-494a-46dc-a0ed-52d9b291481c\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_IL\"/>\n <link:presentationArc order=\"16\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_IL_fd318a1c-494a-46dc-a0ed-52d9b291481c\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_769320f1-d5aa-4292-8ff7-48473f78646d\" xlink:href=\"efc-20221231.xsd#efc_OtherStatesMember\"/>\n <link:presentationArc order=\"17\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_efc_OtherStatesMember_769320f1-d5aa-4292-8ff7-48473f78646d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_ba453eeb-96d5-461a-a3d5-0fca28bd8b00\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_OH\"/>\n <link:presentationArc order=\"18\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_OH_ba453eeb-96d5-461a-a3d5-0fca28bd8b00\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_e5c3112f-2a1c-4866-88a1-c2a0b2473764\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MI\"/>\n <link:presentationArc order=\"19\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_MI_e5c3112f-2a1c-4866-88a1-c2a0b2473764\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_0010ed39-1b47-4b29-ae1f-8068af1c5784\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NH\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NH_0010ed39-1b47-4b29-ae1f-8068af1c5784\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_cc643791-fb40-4802-8b14-788e1f216f59\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_TX\"/>\n <link:presentationArc order=\"21\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_TX_cc643791-fb40-4802-8b14-788e1f216f59\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_3310c12e-834e-4ea0-bdc8-0299d536fd39\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_GA\"/>\n <link:presentationArc order=\"22\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_GA_3310c12e-834e-4ea0-bdc8-0299d536fd39\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_3d703b5c-c95a-404c-a685-720a6e1a4f26\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_OK\"/>\n <link:presentationArc order=\"23\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_OK_3d703b5c-c95a-404c-a685-720a6e1a4f26\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_f76fe46e-9c78-4087-8c8e-be76fe33bc7b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_RI\"/>\n <link:presentationArc order=\"24\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_RI_f76fe46e-9c78-4087-8c8e-be76fe33bc7b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_7b87f41a-3997-473d-8f0c-707fef78775b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_WA\"/>\n <link:presentationArc order=\"25\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_WA_7b87f41a-3997-473d-8f0c-707fef78775b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_02825785-a2f6-49b0-bdb3-034cd204cd89\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_LA\"/>\n <link:presentationArc order=\"26\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_LA_02825785-a2f6-49b0-bdb3-034cd204cd89\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_df43fff7-0e98-4ef8-a4ca-8b365fb38ded\" xlink:href=\"efc-20221231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_df43fff7-0e98-4ef8-a4ca-8b365fb38ded\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:href=\"efc-20221231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_85eb3122-684d-4d71-96fc-e988d9671140\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_85eb3122-684d-4d71-96fc-e988d9671140\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20221231.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\" id=\"i07cd4b774e0049539dc5f0d35eb6b158_InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_85eb3122-684d-4d71-96fc-e988d9671140\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_85eb3122-684d-4d71-96fc-e988d9671140\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" 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xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_3d703b5c-c95a-404c-a685-720a6e1a4f26\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_OK_3d703b5c-c95a-404c-a685-720a6e1a4f26\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_f76fe46e-9c78-4087-8c8e-be76fe33bc7b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_RI_f76fe46e-9c78-4087-8c8e-be76fe33bc7b\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_7b87f41a-3997-473d-8f0c-707fef78775b\" 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xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f42a781b-fbed-4f6e-97a0-b258c35b578f_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f42a781b-fbed-4f6e-97a0-b258c35b578f_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_df43fff7-0e98-4ef8-a4ca-8b365fb38ded\" xlink:href=\"efc-20221231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_df43fff7-0e98-4ef8-a4ca-8b365fb38ded\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_854ccc8c-16cd-4549-84b1-f69373f15af6_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_854ccc8c-16cd-4549-84b1-f69373f15af6_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:href=\"efc-20221231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20221231.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_668554d9-8af5-4aa8-b8b1-75d4fc74ba00_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20221231.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_661f071c-73f8-4900-8a6f-d17f664cf01d_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_1507a9c8-9a6d-4c10-887b-a291789daad6_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_318d6043-8e3d-44de-8f2c-7eb65da34520_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_c241afef-232c-42c8-8aef-750a289e1b6e_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_5de51711-f754-434e-961b-8e6fa9f86042_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_5dd7f93b-4265-4585-9ad3-bd056a2178f5_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_be5aef39-54bc-4542-b057-ea0b61cbc106_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_ade9d57a-3f48-47ca-ab11-9e74c08459e9_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_ad875f8e-7d2c-415b-a1a3-575fec892647_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_98196554-9749-4946-9a15-f5898b71bfce_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_9f566f50-6cb5-4f34-88ae-071d46de54b8_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_23f00ad3-3634-42ec-a194-9da483cf5d28_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_a2c7cbc9-d3dc-4ff5-8ea0-337d150d372f_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_0b989895-1ddc-4649-9ddc-fa57bf2d7e24_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_112bc7f1-775d-410f-965e-342c002647fb_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_b38b2a41-a750-42d6-b20f-68c5e7388432_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_50b72233-8920-4d81-a618-3440d38d4e1e_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_3d10bbb1-69ae-4a60-a5ee-dd866c3b3ba9_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_bebd5055-aa46-4ba3-8933-e75fe3fe962f_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_8c6fb8e4-c140-456f-bd4c-e86bbef9cb3c_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_229e4a6f-048c-439f-85ff-583ec67074cd_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_6b7d49d2-3477-4a3d-a966-7d568acc5b0f_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_804a67c9-5fb9-4b4c-9b1f-5ff569a1a9e4_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20221231.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_c5233627-ea0c-446e-b510-fc2d6b553965_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_3bfb9801-e24d-4c56-88f1-4a7e502cf125_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_3b910702-eb54-40ce-ad88-c2642cda39d5_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20221231.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_bce6d55a-0945-4377-a2b6-68c0cdd37534_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_ab427684-1262-4d28-bff4-9187f88326b7_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20221231.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_252d2029-5b0b-4ce4-ae01-8c33c85ea8b2_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20221231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_fbd0ce6e-e3ff-411c-8b4a-581ee52e9643_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_6d65d532-b4fc-4b2d-b040-cb043fcea2e2_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_0dbc929e-4625-4361-9a48-a49f852f1b68_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" 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(role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=efc:DueFromBrokerMember']"
105
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20221231\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20221231\"><xs:import namespace=\"http://fasb.org/srt/2021-01-31\" schemaLocation=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2021-01-31\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2021q4\" schemaLocation=\"https://xbrl.sec.gov/dei/2021q4/dei-2021q4.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/sic/2021\" schemaLocation=\"https://xbrl.sec.gov/sic/2021/sic-2021.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2021\" schemaLocation=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>0000079 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20221231.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_5bcffe2b-bc13-496e-9e7e-9bec1d57ff46\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_5bcffe2b-bc13-496e-9e7e-9bec1d57ff46\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_daed5cd3-9f29-413a-817f-3ff32412ed65\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_daed5cd3-9f29-413a-817f-3ff32412ed65\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_StatementGeographicalAxis\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" 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xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:href=\"efc-20221231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_85eb3122-684d-4d71-96fc-e988d9671140\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_85eb3122-684d-4d71-96fc-e988d9671140\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20221231.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\" id=\"i07cd4b774e0049539dc5f0d35eb6b158_InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_85eb3122-684d-4d71-96fc-e988d9671140\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_85eb3122-684d-4d71-96fc-e988d9671140\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_bcc27774-3444-4be9-8cd3-a2cd7aadf951\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_2ff8214a-c7b1-4522-84e0-eb60218ab252_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_2ff8214a-c7b1-4522-84e0-eb60218ab252_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_2ff8214a-c7b1-4522-84e0-eb60218ab252\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_daed5cd3-9f29-413a-817f-3ff32412ed65\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_50f6772a-857a-4cf9-bbf3-dd17569c2bbc\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_daed5cd3-9f29-413a-817f-3ff32412ed65\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_StatementGeographicalAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8_default\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srt_StatementGeographicalAxis_8ddd92b7-493b-4b2e-ae40-dd8eb295a1c8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_ba64bc5e-30bf-49b3-ab21-b4868ce32062\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_FL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_FL_ba64bc5e-30bf-49b3-ab21-b4868ce32062\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_be87f574-117b-40f5-ac7b-4a67c3b6237d\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NY\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NY_be87f574-117b-40f5-ac7b-4a67c3b6237d\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_6a6bff0b-61d1-4f46-b543-e8b43be37bac\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_PA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_PA_6a6bff0b-61d1-4f46-b543-e8b43be37bac\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_0c7e79e3-c638-49b6-8930-32ad08d74f40\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_VA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_VA_0c7e79e3-c638-49b6-8930-32ad08d74f40\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_f0a945ed-e9bd-4d14-a44c-57b8fb4f0dae\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_CT_f0a945ed-e9bd-4d14-a44c-57b8fb4f0dae\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_9003e839-c29e-4787-a4c4-363ab446011e\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NJ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NJ_9003e839-c29e-4787-a4c4-363ab446011e\" xlink:type=\"arc\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_1c1f5783-7545-4972-955f-871d287b5191\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_UT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_UT_1c1f5783-7545-4972-955f-871d287b5191\" xlink:type=\"arc\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_69a211bd-ffd4-4670-a1b3-1e60b93db19b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MO\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_MO_69a211bd-ffd4-4670-a1b3-1e60b93db19b\" xlink:type=\"arc\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_9b9d1e7d-263c-423f-aa3e-b5a995662c18\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_CA_9b9d1e7d-263c-423f-aa3e-b5a995662c18\" xlink:type=\"arc\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA_44b6bf32-85ad-41c3-a62e-86d41efa606c\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_MA_44b6bf32-85ad-41c3-a62e-86d41efa606c\" xlink:type=\"arc\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_f8f9538b-74b0-4525-aaee-9f87ce02ba2b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_AZ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_AZ_f8f9538b-74b0-4525-aaee-9f87ce02ba2b\" xlink:type=\"arc\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IN_838600dd-b25d-47ea-b9d9-708b93520028\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_IN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_IN_838600dd-b25d-47ea-b9d9-708b93520028\" xlink:type=\"arc\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NC_4a968858-3a5f-4ca3-a8de-23197613c82d\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NC\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NC_4a968858-3a5f-4ca3-a8de-23197613c82d\" xlink:type=\"arc\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_70adb74d-b392-4c3b-b50c-9c3e1420226c\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NV\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NV_70adb74d-b392-4c3b-b50c-9c3e1420226c\" xlink:type=\"arc\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_0415c2d8-888c-43ec-9990-fb7c17bb9bdc\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_TN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_TN_0415c2d8-888c-43ec-9990-fb7c17bb9bdc\" xlink:type=\"arc\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_fd318a1c-494a-46dc-a0ed-52d9b291481c\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_IL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_IL_fd318a1c-494a-46dc-a0ed-52d9b291481c\" xlink:type=\"arc\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_769320f1-d5aa-4292-8ff7-48473f78646d\" xlink:href=\"efc-20221231.xsd#efc_OtherStatesMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_efc_OtherStatesMember_769320f1-d5aa-4292-8ff7-48473f78646d\" xlink:type=\"arc\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_ba453eeb-96d5-461a-a3d5-0fca28bd8b00\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_OH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_OH_ba453eeb-96d5-461a-a3d5-0fca28bd8b00\" xlink:type=\"arc\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_e5c3112f-2a1c-4866-88a1-c2a0b2473764\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_MI_e5c3112f-2a1c-4866-88a1-c2a0b2473764\" xlink:type=\"arc\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_0010ed39-1b47-4b29-ae1f-8068af1c5784\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_NH_0010ed39-1b47-4b29-ae1f-8068af1c5784\" xlink:type=\"arc\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_cc643791-fb40-4802-8b14-788e1f216f59\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_TX\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_TX_cc643791-fb40-4802-8b14-788e1f216f59\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_3310c12e-834e-4ea0-bdc8-0299d536fd39\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_GA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_GA_3310c12e-834e-4ea0-bdc8-0299d536fd39\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_3d703b5c-c95a-404c-a685-720a6e1a4f26\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_OK_3d703b5c-c95a-404c-a685-720a6e1a4f26\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_f76fe46e-9c78-4087-8c8e-be76fe33bc7b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_RI_f76fe46e-9c78-4087-8c8e-be76fe33bc7b\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_7b87f41a-3997-473d-8f0c-707fef78775b\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_WA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_WA_7b87f41a-3997-473d-8f0c-707fef78775b\" xlink:type=\"arc\" order=\"24\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_02825785-a2f6-49b0-bdb3-034cd204cd89\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_LA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_69ddfe89-f7ab-4c4f-9983-ac198ceb6424\" xlink:to=\"loc_stpr_LA_02825785-a2f6-49b0-bdb3-034cd204cd89\" xlink:type=\"arc\" order=\"25\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f42a781b-fbed-4f6e-97a0-b258c35b578f_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f42a781b-fbed-4f6e-97a0-b258c35b578f_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f42a781b-fbed-4f6e-97a0-b258c35b578f\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_df43fff7-0e98-4ef8-a4ca-8b365fb38ded\" xlink:href=\"efc-20221231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_3fc6a6fb-500e-4bb3-b8cb-056f42d0c8f3\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_df43fff7-0e98-4ef8-a4ca-8b365fb38ded\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_2729b5f3-d5bb-42cc-937b-69c1bee572df\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_854ccc8c-16cd-4549-84b1-f69373f15af6_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_854ccc8c-16cd-4549-84b1-f69373f15af6_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_854ccc8c-16cd-4549-84b1-f69373f15af6\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:href=\"efc-20221231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d2e19af0-60b7-4d51-92aa-392edd07d45d\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_7e4c9565-cc2c-4df7-8ae3-c77d58cfd2ff\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20221231.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_668554d9-8af5-4aa8-b8b1-75d4fc74ba00_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20221231.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_661f071c-73f8-4900-8a6f-d17f664cf01d_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_1507a9c8-9a6d-4c10-887b-a291789daad6_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_318d6043-8e3d-44de-8f2c-7eb65da34520_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_c241afef-232c-42c8-8aef-750a289e1b6e_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_5de51711-f754-434e-961b-8e6fa9f86042_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_5dd7f93b-4265-4585-9ad3-bd056a2178f5_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_be5aef39-54bc-4542-b057-ea0b61cbc106_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_ade9d57a-3f48-47ca-ab11-9e74c08459e9_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_ad875f8e-7d2c-415b-a1a3-575fec892647_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_98196554-9749-4946-9a15-f5898b71bfce_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_9f566f50-6cb5-4f34-88ae-071d46de54b8_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_23f00ad3-3634-42ec-a194-9da483cf5d28_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_a2c7cbc9-d3dc-4ff5-8ea0-337d150d372f_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_0b989895-1ddc-4649-9ddc-fa57bf2d7e24_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_112bc7f1-775d-410f-965e-342c002647fb_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_b38b2a41-a750-42d6-b20f-68c5e7388432_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_50b72233-8920-4d81-a618-3440d38d4e1e_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_3d10bbb1-69ae-4a60-a5ee-dd866c3b3ba9_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_bebd5055-aa46-4ba3-8933-e75fe3fe962f_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_8c6fb8e4-c140-456f-bd4c-e86bbef9cb3c_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_229e4a6f-048c-439f-85ff-583ec67074cd_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_6b7d49d2-3477-4a3d-a966-7d568acc5b0f_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_804a67c9-5fb9-4b4c-9b1f-5ff569a1a9e4_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20221231.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_c5233627-ea0c-446e-b510-fc2d6b553965_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_3bfb9801-e24d-4c56-88f1-4a7e502cf125_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_3b910702-eb54-40ce-ad88-c2642cda39d5_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20221231.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_bce6d55a-0945-4377-a2b6-68c0cdd37534_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_ab427684-1262-4d28-bff4-9187f88326b7_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20221231.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_252d2029-5b0b-4ce4-ae01-8c33c85ea8b2_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20221231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_fbd0ce6e-e3ff-411c-8b4a-581ee52e9643_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_6d65d532-b4fc-4b2d-b040-cb043fcea2e2_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_0dbc929e-4625-4361-9a48-a49f852f1b68_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_188bccdd-eeca-4cbb-98f2-15fa97e0bbbd_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_PA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_69aacc50-932b-433a-ad66-61f20fc1fca3_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2021/stpr-2021.xsd#stpr_TX\"/>\n <link:labelArc 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xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\" xlink:to=\"lab_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\" xlink:type=\"arc\" order=\"1\"/>\n <li\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2021q4\" xmlns:efc=\"http://www.ellingtonfinancial.com/20221231\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2021-01-31\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2021\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2021-01-31\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xml:lang=\"en-US\"><link:schemaRef xlink:href=\"efc-20221231.xsd\" xlink:type=\"simple\"/>\n\t<context 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Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6757\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=915\n\n\n[Concept Core]\nID: us-gaap:CreditConcentrationRiskMember\nLabel: Credit Concentration Risk [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nReflects the percentage that a specified receivable or amount at risk from a counterparty under a contractual arrangement is to a specified benchmark, such as total receivables, net revenues, pretax results. Risk is the materially adverse effects of loss attributable to (a) the failure to collect a significant receivable from a major customer or group of homogeneous accounts, or (b) a failure by a counterparty to perform under terms of a contractual arrangement.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=1054\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CashAndCashEquivalentsMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SummaryOfInvestmentHoldings\n Path: Securities Investment [Member] > Cash and Cash Equivalents [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Asset Class [Domain] > Cash and Cash Equivalents [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Cash and Cash Equivalents [Member] > Cash [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Cash and Cash Equivalents [Member] > Cash Equivalents [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CashAndCashEquivalentsMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SecuritiesInvestmentMember -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/SummaryOfInvestmentHoldings)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SecuritiesInvestmentMember -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/SummaryOfInvestmentHoldings)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CashAndCashEquivalentsMember\n\nReferences:\n- None | None | Element is not intended to be used with axis element identified in tin-part:AlternateElement. Member element intended to be used with axis element identified in tin-part:AlternateElement is identified in tin-part:AlternateElement.\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:CashAndCashEquivalentsMember', 'us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember']"
106
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:us-gaap=\"http://fasb.org/srt-sup/2022q3\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:srt-types=\"http://fasb.org/srt-types/2022\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" elementFormDefault=\"qualified\" targetNamespace=\"http://capstonecompaniesinc.com/20221231\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2022\" schemaLocation=\"https://xbrl.sec.gov/dei/2022/dei-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/srt-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/srt/2022q3/srt-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2022\" schemaLocation=\"https://xbrl.sec.gov/country/2022/country-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" id=\"ConcentrationsOfCreditRiskAndEconomicDependenceDetails\">\n\t <link:definition>00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)</link:definition>\n\t <link:usedOn>link:presentationLink</link:usedOn>\n\t <link:usedOn>link:calculationLink</link:usedOn>\n\t <link:usedOn>link:definitionLink</link:usedOn>\n\t</link:roleType>\n\t</appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"loc_us-gaapRisksAndUncertaintiesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRisksAndUncertaintiesAbstract\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"90\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"170\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember\"/>\n <link:presentationArc order=\"210\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_0\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember_120\" xlink:type=\"arc\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember_0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_80\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_80\" xlink:type=\"arc\" order=\"82\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember_120\" xlink:type=\"arc\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\" xlink:type=\"arc\" order=\"162\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember_200\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember_200\" xlink:type=\"arc\" order=\"202\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_250\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross_250\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent_250\" xlink:type=\"arc\" order=\"2\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionDomesticMember\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionDomesticMember\" xlink:to=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Domestic [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"us-gaap_ConcentrationRiskLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskLineItems\" xlink:to=\"us-gaap_ConcentrationRiskLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskLineItems_lbl\" xml:lang=\"en-US\">Concentration Risk [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"us-gaap_CostOfGoodsTotalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfGoodsTotalMember\" xlink:to=\"us-gaap_CostOfGoodsTotalMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfGoodsTotalMember_lbl\" xml:lang=\"en-US\">Cost of Goods and Service Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicConcentrationRiskMember\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"us-gaap_AccountsReceivableGross\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableGross\" xlink:to=\"us-gaap_AccountsReceivableGross_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableGross_lbl\" xml:lang=\"en-US\">Gross Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskTwoMember\" xlink:to=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Vendor B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionAxis\" xlink:label=\"us-gaap_GeographicDistributionAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionAxis\" xlink:to=\"us-gaap_GeographicDistributionAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionAxis_lbl\" xml:lang=\"en-US\">Geographic Distribution [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskOneMember\" xlink:to=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Customer A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskThreeMember\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskThreeMember\" xlink:to=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xml:lang=\"en-US\">One Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskOneMember\" xlink:to=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Vendor A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionForeignMember\" xlink:label=\"us-gaap_GeographicDistributionForeignMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionForeignMember\" xlink:to=\"us-gaap_GeographicDistributionForeignMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionForeignMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Foreign [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskTwoMember\" xlink:to=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Customer B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskFourMember\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskFourMember\" xlink:to=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xml:lang=\"en-US\">Two Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CapstoneBrandMember\" xlink:label=\"CAPC_CapstoneBrandMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CapstoneBrandMember\" xlink:to=\"CAPC_CapstoneBrandMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CapstoneBrandMember_lbl\" xml:lang=\"en-US\">Capstone Brand [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SupplierConcentrationRiskMember\" xlink:to=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Supplier Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"us-gaap_ConcentrationRiskTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskTable\" xlink:to=\"us-gaap_ConcentrationRiskTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskTable_lbl\" xml:lang=\"en-US\">Concentration Risk [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SmartMirrorProductsUSMember\" xlink:label=\"CAPC_SmartMirrorProductsUSMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SmartMirrorProductsUSMember\" xlink:to=\"CAPC_SmartMirrorProductsUSMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SmartMirrorProductsUSMember_lbl\" xml:lang=\"en-US\">Smart Mirror Products U S [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"us-gaap_AccountsPayableCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableCurrent_lbl\" xml:lang=\"en-US\">Accounts payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsPayableCurrent_2_lbl\" xml:lang=\"en-US\">Accounts Payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableMember\" xlink:label=\"us-gaap_AccountsPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableMember\" xlink:to=\"us-gaap_AccountsPayableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableMember_lbl\" xml:lang=\"en-US\">Accounts Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Percentage of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xml:lang=\"en-US\">Concentration risk percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductOrServiceAxis\" xlink:label=\"srt_ProductOrServiceAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_ProductOrServiceAxis\" xlink:to=\"srt_ProductOrServiceAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_ProductOrServiceAxis_lbl\" xml:lang=\"en-US\">Product and Service [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RisksAndUncertaintiesAbstract\" xlink:to=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xml:lang=\"en-US\">Risks and Uncertainties [Abstract]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2022\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"capc-20221231.xsd\" 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(role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CustomerConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember']"
107
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:us-gaap=\"http://fasb.org/srt-sup/2022q3\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:srt-types=\"http://fasb.org/srt-types/2022\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" elementFormDefault=\"qualified\" targetNamespace=\"http://capstonecompaniesinc.com/20221231\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2022\" schemaLocation=\"https://xbrl.sec.gov/dei/2022/dei-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/srt-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/srt/2022q3/srt-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2022\" schemaLocation=\"https://xbrl.sec.gov/country/2022/country-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" id=\"ConcentrationsOfCreditRiskAndEconomicDependenceDetails\">\n\t <link:definition>00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)</link:definition>\n\t <link:usedOn>link:presentationLink</link:usedOn>\n\t <link:usedOn>link:calculationLink</link:usedOn>\n\t <link:usedOn>link:definitionLink</link:usedOn>\n\t</link:roleType>\n\t</appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"loc_us-gaapRisksAndUncertaintiesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRisksAndUncertaintiesAbstract\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"90\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"170\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember\"/>\n <link:presentationArc order=\"210\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_0\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember_120\" xlink:type=\"arc\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember_0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_80\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_80\" xlink:type=\"arc\" order=\"82\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember_120\" xlink:type=\"arc\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\" xlink:type=\"arc\" order=\"162\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember_200\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember_200\" xlink:type=\"arc\" order=\"202\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_250\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross_250\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent_250\" xlink:type=\"arc\" order=\"2\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionDomesticMember\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionDomesticMember\" xlink:to=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Domestic [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"us-gaap_ConcentrationRiskLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskLineItems\" xlink:to=\"us-gaap_ConcentrationRiskLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskLineItems_lbl\" xml:lang=\"en-US\">Concentration Risk [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"us-gaap_CostOfGoodsTotalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfGoodsTotalMember\" xlink:to=\"us-gaap_CostOfGoodsTotalMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfGoodsTotalMember_lbl\" xml:lang=\"en-US\">Cost of Goods and Service Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicConcentrationRiskMember\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"us-gaap_AccountsReceivableGross\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableGross\" xlink:to=\"us-gaap_AccountsReceivableGross_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableGross_lbl\" xml:lang=\"en-US\">Gross Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskTwoMember\" xlink:to=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Vendor B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionAxis\" xlink:label=\"us-gaap_GeographicDistributionAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionAxis\" xlink:to=\"us-gaap_GeographicDistributionAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionAxis_lbl\" xml:lang=\"en-US\">Geographic Distribution [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskOneMember\" xlink:to=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Customer A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskThreeMember\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskThreeMember\" xlink:to=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xml:lang=\"en-US\">One Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskOneMember\" xlink:to=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Vendor A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionForeignMember\" xlink:label=\"us-gaap_GeographicDistributionForeignMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionForeignMember\" xlink:to=\"us-gaap_GeographicDistributionForeignMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionForeignMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Foreign [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskTwoMember\" xlink:to=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Customer B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskFourMember\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskFourMember\" xlink:to=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xml:lang=\"en-US\">Two Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CapstoneBrandMember\" xlink:label=\"CAPC_CapstoneBrandMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CapstoneBrandMember\" xlink:to=\"CAPC_CapstoneBrandMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CapstoneBrandMember_lbl\" xml:lang=\"en-US\">Capstone Brand [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SupplierConcentrationRiskMember\" xlink:to=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Supplier Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"us-gaap_ConcentrationRiskTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskTable\" xlink:to=\"us-gaap_ConcentrationRiskTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskTable_lbl\" xml:lang=\"en-US\">Concentration Risk [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SmartMirrorProductsUSMember\" xlink:label=\"CAPC_SmartMirrorProductsUSMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SmartMirrorProductsUSMember\" xlink:to=\"CAPC_SmartMirrorProductsUSMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SmartMirrorProductsUSMember_lbl\" xml:lang=\"en-US\">Smart Mirror Products U S [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"us-gaap_AccountsPayableCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableCurrent_lbl\" xml:lang=\"en-US\">Accounts payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsPayableCurrent_2_lbl\" xml:lang=\"en-US\">Accounts Payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableMember\" xlink:label=\"us-gaap_AccountsPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableMember\" xlink:to=\"us-gaap_AccountsPayableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableMember_lbl\" xml:lang=\"en-US\">Accounts Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Percentage of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xml:lang=\"en-US\">Concentration risk percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductOrServiceAxis\" xlink:label=\"srt_ProductOrServiceAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_ProductOrServiceAxis\" xlink:to=\"srt_ProductOrServiceAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_ProductOrServiceAxis_lbl\" xml:lang=\"en-US\">Product and Service [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RisksAndUncertaintiesAbstract\" xlink:to=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xml:lang=\"en-US\">Risks and Uncertainties [Abstract]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2022\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"capc-20221231.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">CAPC:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">us-gaap:GeographicDistributionDomesticMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2021-01-012021-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">CAPC:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember 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http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CostOfGoodsTotalMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Cost of Goods and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Cost of Goods and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Segment Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CostOfGoodsTotalMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:SupplierConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:CostOfGoodsTotalMember']"
108
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:us-gaap=\"http://fasb.org/srt-sup/2022q3\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:srt-types=\"http://fasb.org/srt-types/2022\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" elementFormDefault=\"qualified\" targetNamespace=\"http://capstonecompaniesinc.com/20221231\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2022\" schemaLocation=\"https://xbrl.sec.gov/dei/2022/dei-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/srt-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/srt/2022q3/srt-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2022\" schemaLocation=\"https://xbrl.sec.gov/country/2022/country-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" id=\"ConcentrationsOfCreditRiskAndEconomicDependenceDetails\">\n\t <link:definition>00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)</link:definition>\n\t <link:usedOn>link:presentationLink</link:usedOn>\n\t <link:usedOn>link:calculationLink</link:usedOn>\n\t <link:usedOn>link:definitionLink</link:usedOn>\n\t</link:roleType>\n\t</appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"loc_us-gaapRisksAndUncertaintiesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRisksAndUncertaintiesAbstract\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"90\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"170\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember\"/>\n <link:presentationArc order=\"210\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_0\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember_120\" xlink:type=\"arc\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember_0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_80\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_80\" xlink:type=\"arc\" order=\"82\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember_120\" xlink:type=\"arc\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\" xlink:type=\"arc\" order=\"162\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember_200\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember_200\" xlink:type=\"arc\" order=\"202\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_250\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross_250\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent_250\" xlink:type=\"arc\" order=\"2\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionDomesticMember\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionDomesticMember\" xlink:to=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Domestic [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"us-gaap_ConcentrationRiskLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskLineItems\" xlink:to=\"us-gaap_ConcentrationRiskLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskLineItems_lbl\" xml:lang=\"en-US\">Concentration Risk [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"us-gaap_CostOfGoodsTotalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfGoodsTotalMember\" xlink:to=\"us-gaap_CostOfGoodsTotalMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfGoodsTotalMember_lbl\" xml:lang=\"en-US\">Cost of Goods and Service Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicConcentrationRiskMember\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"us-gaap_AccountsReceivableGross\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableGross\" xlink:to=\"us-gaap_AccountsReceivableGross_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableGross_lbl\" xml:lang=\"en-US\">Gross Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskTwoMember\" xlink:to=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Vendor B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionAxis\" xlink:label=\"us-gaap_GeographicDistributionAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionAxis\" xlink:to=\"us-gaap_GeographicDistributionAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionAxis_lbl\" xml:lang=\"en-US\">Geographic Distribution [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskOneMember\" xlink:to=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Customer A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskThreeMember\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskThreeMember\" xlink:to=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xml:lang=\"en-US\">One Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskOneMember\" xlink:to=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Vendor A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionForeignMember\" xlink:label=\"us-gaap_GeographicDistributionForeignMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionForeignMember\" xlink:to=\"us-gaap_GeographicDistributionForeignMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionForeignMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Foreign [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskTwoMember\" xlink:to=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Customer B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskFourMember\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskFourMember\" xlink:to=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xml:lang=\"en-US\">Two Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CapstoneBrandMember\" xlink:label=\"CAPC_CapstoneBrandMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CapstoneBrandMember\" xlink:to=\"CAPC_CapstoneBrandMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CapstoneBrandMember_lbl\" xml:lang=\"en-US\">Capstone Brand [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SupplierConcentrationRiskMember\" xlink:to=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Supplier Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"us-gaap_ConcentrationRiskTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskTable\" xlink:to=\"us-gaap_ConcentrationRiskTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskTable_lbl\" xml:lang=\"en-US\">Concentration Risk [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SmartMirrorProductsUSMember\" xlink:label=\"CAPC_SmartMirrorProductsUSMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SmartMirrorProductsUSMember\" xlink:to=\"CAPC_SmartMirrorProductsUSMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SmartMirrorProductsUSMember_lbl\" xml:lang=\"en-US\">Smart Mirror Products U S [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"us-gaap_AccountsPayableCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableCurrent_lbl\" xml:lang=\"en-US\">Accounts payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsPayableCurrent_2_lbl\" xml:lang=\"en-US\">Accounts Payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableMember\" xlink:label=\"us-gaap_AccountsPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableMember\" xlink:to=\"us-gaap_AccountsPayableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableMember_lbl\" xml:lang=\"en-US\">Accounts Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Percentage of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xml:lang=\"en-US\">Concentration risk percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductOrServiceAxis\" xlink:label=\"srt_ProductOrServiceAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_ProductOrServiceAxis\" xlink:to=\"srt_ProductOrServiceAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_ProductOrServiceAxis_lbl\" xml:lang=\"en-US\">Product and Service [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RisksAndUncertaintiesAbstract\" xlink:to=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xml:lang=\"en-US\">Risks and Uncertainties [Abstract]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2022\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"capc-20221231.xsd\" 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http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=CAPC:CustomerConcentrationRiskTwoMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember']"
109
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:us-gaap=\"http://fasb.org/srt-sup/2022q3\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:srt-types=\"http://fasb.org/srt-types/2022\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" elementFormDefault=\"qualified\" targetNamespace=\"http://capstonecompaniesinc.com/20221231\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2022\" schemaLocation=\"https://xbrl.sec.gov/dei/2022/dei-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/srt-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/srt/2022q3/srt-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2022\" schemaLocation=\"https://xbrl.sec.gov/country/2022/country-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" id=\"ConcentrationsOfCreditRiskAndEconomicDependenceDetails\">\n\t <link:definition>00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)</link:definition>\n\t <link:usedOn>link:presentationLink</link:usedOn>\n\t <link:usedOn>link:calculationLink</link:usedOn>\n\t <link:usedOn>link:definitionLink</link:usedOn>\n\t</link:roleType>\n\t</appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"loc_us-gaapRisksAndUncertaintiesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRisksAndUncertaintiesAbstract\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"90\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"170\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember\"/>\n <link:presentationArc order=\"210\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_0\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember_120\" xlink:type=\"arc\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember_0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_80\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_80\" xlink:type=\"arc\" order=\"82\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember_120\" xlink:type=\"arc\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\" xlink:type=\"arc\" order=\"162\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember_200\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember_200\" xlink:type=\"arc\" order=\"202\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_250\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross_250\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent_250\" xlink:type=\"arc\" order=\"2\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionDomesticMember\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionDomesticMember\" xlink:to=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Domestic [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"us-gaap_ConcentrationRiskLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskLineItems\" xlink:to=\"us-gaap_ConcentrationRiskLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskLineItems_lbl\" xml:lang=\"en-US\">Concentration Risk [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"us-gaap_CostOfGoodsTotalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfGoodsTotalMember\" xlink:to=\"us-gaap_CostOfGoodsTotalMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfGoodsTotalMember_lbl\" xml:lang=\"en-US\">Cost of Goods and Service Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicConcentrationRiskMember\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"us-gaap_AccountsReceivableGross\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableGross\" xlink:to=\"us-gaap_AccountsReceivableGross_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableGross_lbl\" xml:lang=\"en-US\">Gross Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskTwoMember\" xlink:to=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Vendor B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionAxis\" xlink:label=\"us-gaap_GeographicDistributionAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionAxis\" xlink:to=\"us-gaap_GeographicDistributionAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionAxis_lbl\" xml:lang=\"en-US\">Geographic Distribution [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskOneMember\" xlink:to=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Customer A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskThreeMember\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskThreeMember\" xlink:to=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xml:lang=\"en-US\">One Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskOneMember\" xlink:to=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Vendor A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionForeignMember\" xlink:label=\"us-gaap_GeographicDistributionForeignMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionForeignMember\" xlink:to=\"us-gaap_GeographicDistributionForeignMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionForeignMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Foreign [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskTwoMember\" xlink:to=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Customer B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskFourMember\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskFourMember\" xlink:to=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xml:lang=\"en-US\">Two Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CapstoneBrandMember\" xlink:label=\"CAPC_CapstoneBrandMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CapstoneBrandMember\" xlink:to=\"CAPC_CapstoneBrandMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CapstoneBrandMember_lbl\" xml:lang=\"en-US\">Capstone Brand [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SupplierConcentrationRiskMember\" xlink:to=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Supplier Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"us-gaap_ConcentrationRiskTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskTable\" xlink:to=\"us-gaap_ConcentrationRiskTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskTable_lbl\" xml:lang=\"en-US\">Concentration Risk [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SmartMirrorProductsUSMember\" xlink:label=\"CAPC_SmartMirrorProductsUSMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SmartMirrorProductsUSMember\" xlink:to=\"CAPC_SmartMirrorProductsUSMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SmartMirrorProductsUSMember_lbl\" xml:lang=\"en-US\">Smart Mirror Products U S [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"us-gaap_AccountsPayableCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableCurrent_lbl\" xml:lang=\"en-US\">Accounts payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsPayableCurrent_2_lbl\" xml:lang=\"en-US\">Accounts Payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableMember\" xlink:label=\"us-gaap_AccountsPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableMember\" xlink:to=\"us-gaap_AccountsPayableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableMember_lbl\" xml:lang=\"en-US\">Accounts Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Percentage of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xml:lang=\"en-US\">Concentration risk percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductOrServiceAxis\" xlink:label=\"srt_ProductOrServiceAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_ProductOrServiceAxis\" xlink:to=\"srt_ProductOrServiceAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_ProductOrServiceAxis_lbl\" xml:lang=\"en-US\">Product and Service [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RisksAndUncertaintiesAbstract\" xlink:to=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xml:lang=\"en-US\">Risks and Uncertainties [Abstract]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2022\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"capc-20221231.xsd\" 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from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:GeographicConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Domain] > Geographic Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Geographic Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Domain] > Geographic Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Geographic Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:GeographicConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:GeographicConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:GeographicConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:GeographicConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:GeographicConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:GeographicConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:GeographicConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:GeographicConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:GeographicConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:GeographicConcentrationRiskMember\n\nReferences:\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember', 'us-gaap:ConcentrationRiskByTypeAxis=us-gaap:GeographicConcentrationRiskMember']"
110
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:us-gaap=\"http://fasb.org/srt-sup/2022q3\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:srt-types=\"http://fasb.org/srt-types/2022\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" elementFormDefault=\"qualified\" targetNamespace=\"http://capstonecompaniesinc.com/20221231\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2022\" schemaLocation=\"https://xbrl.sec.gov/dei/2022/dei-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/srt-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/srt/2022q3/srt-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2022\" schemaLocation=\"https://xbrl.sec.gov/country/2022/country-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" id=\"ConcentrationsOfCreditRiskAndEconomicDependenceDetails\">\n\t <link:definition>00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)</link:definition>\n\t <link:usedOn>link:presentationLink</link:usedOn>\n\t <link:usedOn>link:calculationLink</link:usedOn>\n\t <link:usedOn>link:definitionLink</link:usedOn>\n\t</link:roleType>\n\t</appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"loc_us-gaapRisksAndUncertaintiesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRisksAndUncertaintiesAbstract\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"90\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"170\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember\"/>\n <link:presentationArc order=\"210\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_0\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember_120\" xlink:type=\"arc\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember_0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_80\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_80\" xlink:type=\"arc\" order=\"82\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember_120\" xlink:type=\"arc\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\" xlink:type=\"arc\" order=\"162\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember_200\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember_200\" xlink:type=\"arc\" order=\"202\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_250\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross_250\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent_250\" xlink:type=\"arc\" order=\"2\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionDomesticMember\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionDomesticMember\" xlink:to=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Domestic [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"us-gaap_ConcentrationRiskLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskLineItems\" xlink:to=\"us-gaap_ConcentrationRiskLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskLineItems_lbl\" xml:lang=\"en-US\">Concentration Risk [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"us-gaap_CostOfGoodsTotalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfGoodsTotalMember\" xlink:to=\"us-gaap_CostOfGoodsTotalMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfGoodsTotalMember_lbl\" xml:lang=\"en-US\">Cost of Goods and Service Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicConcentrationRiskMember\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"us-gaap_AccountsReceivableGross\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableGross\" xlink:to=\"us-gaap_AccountsReceivableGross_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableGross_lbl\" xml:lang=\"en-US\">Gross Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskTwoMember\" xlink:to=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Vendor B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionAxis\" xlink:label=\"us-gaap_GeographicDistributionAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionAxis\" xlink:to=\"us-gaap_GeographicDistributionAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionAxis_lbl\" xml:lang=\"en-US\">Geographic Distribution [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskOneMember\" xlink:to=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Customer A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskThreeMember\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskThreeMember\" xlink:to=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xml:lang=\"en-US\">One Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskOneMember\" xlink:to=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Vendor A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionForeignMember\" xlink:label=\"us-gaap_GeographicDistributionForeignMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionForeignMember\" xlink:to=\"us-gaap_GeographicDistributionForeignMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionForeignMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Foreign [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskTwoMember\" xlink:to=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Customer B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskFourMember\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskFourMember\" xlink:to=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xml:lang=\"en-US\">Two Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CapstoneBrandMember\" xlink:label=\"CAPC_CapstoneBrandMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CapstoneBrandMember\" xlink:to=\"CAPC_CapstoneBrandMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CapstoneBrandMember_lbl\" xml:lang=\"en-US\">Capstone Brand [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SupplierConcentrationRiskMember\" xlink:to=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Supplier Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"us-gaap_ConcentrationRiskTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskTable\" xlink:to=\"us-gaap_ConcentrationRiskTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskTable_lbl\" xml:lang=\"en-US\">Concentration Risk [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SmartMirrorProductsUSMember\" xlink:label=\"CAPC_SmartMirrorProductsUSMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SmartMirrorProductsUSMember\" xlink:to=\"CAPC_SmartMirrorProductsUSMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SmartMirrorProductsUSMember_lbl\" xml:lang=\"en-US\">Smart Mirror Products U S [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"us-gaap_AccountsPayableCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableCurrent_lbl\" xml:lang=\"en-US\">Accounts payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsPayableCurrent_2_lbl\" xml:lang=\"en-US\">Accounts Payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableMember\" xlink:label=\"us-gaap_AccountsPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableMember\" xlink:to=\"us-gaap_AccountsPayableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableMember_lbl\" xml:lang=\"en-US\">Accounts Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Percentage of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xml:lang=\"en-US\">Concentration risk percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductOrServiceAxis\" xlink:label=\"srt_ProductOrServiceAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_ProductOrServiceAxis\" xlink:to=\"srt_ProductOrServiceAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_ProductOrServiceAxis_lbl\" xml:lang=\"en-US\">Product and Service [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RisksAndUncertaintiesAbstract\" xlink:to=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xml:lang=\"en-US\">Risks and Uncertainties [Abstract]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2022\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"capc-20221231.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">CAPC:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">us-gaap:GeographicDistributionDomesticMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2021-01-012021-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">CAPC:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember 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contextRef=\"From2021-01-012021-12-31_us-gaap_AccountsPayableMember_custom_SupplierConcentrationRiskThreeMember\" decimals=\"INF\" unitRef=\"Pure\">0.73</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_us-gaap_CostOfGoodsTotalMember_custom_SupplierConcentrationRiskOneMember\" decimals=\"INF\" unitRef=\"Pure\">0.73</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2021-01-012021-12-31_us-gaap_CostOfGoodsTotalMember_custom_SupplierConcentrationRiskOneMember\" decimals=\"INF\" unitRef=\"Pure\">0.59</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_us-gaap_CostOfGoodsTotalMember_custom_SupplierConcentrationRiskTwoMember\" decimals=\"INF\" unitRef=\"Pure\">0.22</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2021-01-012021-12-31_us-gaap_CostOfGoodsTotalMember_custom_SupplierConcentrationRiskTwoMember\" decimals=\"INF\" unitRef=\"Pure\">0.23</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_us-gaap_CostOfGoodsTotalMember_us-gaap_SupplierConcentrationRiskMember\" decimals=\"INF\" unitRef=\"Pure\">0.95</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2021-01-012021-12-31_us-gaap_CostOfGoodsTotalMember_us-gaap_SupplierConcentrationRiskMember\" decimals=\"INF\" unitRef=\"Pure\">0.82</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:AccountsReceivableGross contextRef=\"AsOf2022-12-31_custom_CustomerConcentrationRiskOneMember\" id=\"xdx2ixbrl0792\" unitRef\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=915\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6131\n\n\n[Concept Core]\nID: us-gaap:AccountsPayableMember\nLabel: Accounts Payable [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nObligations incurred and payable to vendors for goods and services received.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=7531\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:AccountsPayableMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/Debt\n Path: Extinguishment of Debt, Type [Domain] > Accounts Payable [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Fair Value by Liability Class [Domain] > Accounts Payable [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:AccountsPayableMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationByLiabilityClassDomain -> to=us-gaap:AccountsPayableMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationByLiabilityClassDomain -> to=us-gaap:AccountsPayableMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ExtinguishmentOfDebtTypeDomain -> to=us-gaap:AccountsPayableMember (role=http://fasb.org/us-gaap/role/disclosure/DebtScheduleOfExtinguishmentOfDebtTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ExtinguishmentOfDebtTypeDomain -> to=us-gaap:AccountsPayableMember (role=http://fasb.org/us-gaap/role/disclosure/DebtScheduleOfExtinguishmentOfDebtTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=CAPC:SupplierConcentrationRiskThreeMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:AccountsPayableMember']"
111
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:us-gaap=\"http://fasb.org/srt-sup/2022q3\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:srt-types=\"http://fasb.org/srt-types/2022\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" elementFormDefault=\"qualified\" targetNamespace=\"http://capstonecompaniesinc.com/20221231\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2022\" schemaLocation=\"https://xbrl.sec.gov/dei/2022/dei-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/srt-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/srt/2022q3/srt-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2022\" schemaLocation=\"https://xbrl.sec.gov/country/2022/country-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" id=\"ConcentrationsOfCreditRiskAndEconomicDependenceDetails\">\n\t <link:definition>00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)</link:definition>\n\t <link:usedOn>link:presentationLink</link:usedOn>\n\t <link:usedOn>link:calculationLink</link:usedOn>\n\t <link:usedOn>link:definitionLink</link:usedOn>\n\t</link:roleType>\n\t</appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"loc_us-gaapRisksAndUncertaintiesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRisksAndUncertaintiesAbstract\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"90\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"170\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember\"/>\n <link:presentationArc order=\"210\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_0\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember_120\" xlink:type=\"arc\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember_0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_80\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_80\" xlink:type=\"arc\" order=\"82\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember_120\" xlink:type=\"arc\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\" xlink:type=\"arc\" order=\"162\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember_200\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember_200\" xlink:type=\"arc\" order=\"202\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_250\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross_250\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent_250\" xlink:type=\"arc\" order=\"2\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionDomesticMember\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionDomesticMember\" xlink:to=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Domestic [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"us-gaap_ConcentrationRiskLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskLineItems\" xlink:to=\"us-gaap_ConcentrationRiskLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskLineItems_lbl\" xml:lang=\"en-US\">Concentration Risk [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"us-gaap_CostOfGoodsTotalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfGoodsTotalMember\" xlink:to=\"us-gaap_CostOfGoodsTotalMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfGoodsTotalMember_lbl\" xml:lang=\"en-US\">Cost of Goods and Service Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicConcentrationRiskMember\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"us-gaap_AccountsReceivableGross\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableGross\" xlink:to=\"us-gaap_AccountsReceivableGross_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableGross_lbl\" xml:lang=\"en-US\">Gross Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskTwoMember\" xlink:to=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Vendor B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionAxis\" xlink:label=\"us-gaap_GeographicDistributionAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionAxis\" xlink:to=\"us-gaap_GeographicDistributionAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionAxis_lbl\" xml:lang=\"en-US\">Geographic Distribution [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskOneMember\" xlink:to=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Customer A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskThreeMember\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskThreeMember\" xlink:to=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xml:lang=\"en-US\">One Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskOneMember\" xlink:to=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Vendor A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionForeignMember\" xlink:label=\"us-gaap_GeographicDistributionForeignMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionForeignMember\" xlink:to=\"us-gaap_GeographicDistributionForeignMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionForeignMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Foreign [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskTwoMember\" xlink:to=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Customer B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskFourMember\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskFourMember\" xlink:to=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xml:lang=\"en-US\">Two Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CapstoneBrandMember\" xlink:label=\"CAPC_CapstoneBrandMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CapstoneBrandMember\" xlink:to=\"CAPC_CapstoneBrandMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CapstoneBrandMember_lbl\" xml:lang=\"en-US\">Capstone Brand [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SupplierConcentrationRiskMember\" xlink:to=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Supplier Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"us-gaap_ConcentrationRiskTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskTable\" xlink:to=\"us-gaap_ConcentrationRiskTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskTable_lbl\" xml:lang=\"en-US\">Concentration Risk [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SmartMirrorProductsUSMember\" xlink:label=\"CAPC_SmartMirrorProductsUSMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SmartMirrorProductsUSMember\" xlink:to=\"CAPC_SmartMirrorProductsUSMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SmartMirrorProductsUSMember_lbl\" xml:lang=\"en-US\">Smart Mirror Products U S [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"us-gaap_AccountsPayableCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableCurrent_lbl\" xml:lang=\"en-US\">Accounts payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsPayableCurrent_2_lbl\" xml:lang=\"en-US\">Accounts Payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableMember\" xlink:label=\"us-gaap_AccountsPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableMember\" xlink:to=\"us-gaap_AccountsPayableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableMember_lbl\" xml:lang=\"en-US\">Accounts Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Percentage of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xml:lang=\"en-US\">Concentration risk percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductOrServiceAxis\" xlink:label=\"srt_ProductOrServiceAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_ProductOrServiceAxis\" xlink:to=\"srt_ProductOrServiceAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_ProductOrServiceAxis_lbl\" xml:lang=\"en-US\">Product and Service [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RisksAndUncertaintiesAbstract\" xlink:to=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xml:lang=\"en-US\">Risks and Uncertainties [Abstract]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2022\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"capc-20221231.xsd\" 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to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember', 'us-gaap:ConcentrationRiskByTypeAxis=CAPC:CustomerConcentrationRiskOneMember']"
112
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:us-gaap=\"http://fasb.org/srt-sup/2022q3\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:srt-types=\"http://fasb.org/srt-types/2022\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" elementFormDefault=\"qualified\" targetNamespace=\"http://capstonecompaniesinc.com/20221231\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2022\" schemaLocation=\"https://xbrl.sec.gov/dei/2022/dei-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/srt-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/srt/2022q3/srt-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2022\" schemaLocation=\"https://xbrl.sec.gov/country/2022/country-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" id=\"ConcentrationsOfCreditRiskAndEconomicDependenceDetails\">\n\t <link:definition>00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)</link:definition>\n\t <link:usedOn>link:presentationLink</link:usedOn>\n\t <link:usedOn>link:calculationLink</link:usedOn>\n\t <link:usedOn>link:definitionLink</link:usedOn>\n\t</link:roleType>\n\t</appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"loc_us-gaapRisksAndUncertaintiesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRisksAndUncertaintiesAbstract\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"90\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"170\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember\"/>\n <link:presentationArc order=\"210\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_0\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember_120\" xlink:type=\"arc\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember_0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_80\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_80\" xlink:type=\"arc\" order=\"82\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember_120\" xlink:type=\"arc\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\" xlink:type=\"arc\" order=\"162\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember_200\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember_200\" xlink:type=\"arc\" order=\"202\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_250\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross_250\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent_250\" xlink:type=\"arc\" order=\"2\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionDomesticMember\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionDomesticMember\" xlink:to=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Domestic [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"us-gaap_ConcentrationRiskLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskLineItems\" xlink:to=\"us-gaap_ConcentrationRiskLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskLineItems_lbl\" xml:lang=\"en-US\">Concentration Risk [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"us-gaap_CostOfGoodsTotalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfGoodsTotalMember\" xlink:to=\"us-gaap_CostOfGoodsTotalMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfGoodsTotalMember_lbl\" xml:lang=\"en-US\">Cost of Goods and Service Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicConcentrationRiskMember\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"us-gaap_AccountsReceivableGross\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableGross\" xlink:to=\"us-gaap_AccountsReceivableGross_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableGross_lbl\" xml:lang=\"en-US\">Gross Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskTwoMember\" xlink:to=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Vendor B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionAxis\" xlink:label=\"us-gaap_GeographicDistributionAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionAxis\" xlink:to=\"us-gaap_GeographicDistributionAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionAxis_lbl\" xml:lang=\"en-US\">Geographic Distribution [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskOneMember\" xlink:to=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Customer A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskThreeMember\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskThreeMember\" xlink:to=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xml:lang=\"en-US\">One Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskOneMember\" xlink:to=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Vendor A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionForeignMember\" xlink:label=\"us-gaap_GeographicDistributionForeignMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionForeignMember\" xlink:to=\"us-gaap_GeographicDistributionForeignMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionForeignMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Foreign [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskTwoMember\" xlink:to=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Customer B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskFourMember\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskFourMember\" xlink:to=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xml:lang=\"en-US\">Two Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CapstoneBrandMember\" xlink:label=\"CAPC_CapstoneBrandMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CapstoneBrandMember\" xlink:to=\"CAPC_CapstoneBrandMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CapstoneBrandMember_lbl\" xml:lang=\"en-US\">Capstone Brand [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SupplierConcentrationRiskMember\" xlink:to=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Supplier Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"us-gaap_ConcentrationRiskTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskTable\" xlink:to=\"us-gaap_ConcentrationRiskTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskTable_lbl\" xml:lang=\"en-US\">Concentration Risk [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SmartMirrorProductsUSMember\" xlink:label=\"CAPC_SmartMirrorProductsUSMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SmartMirrorProductsUSMember\" xlink:to=\"CAPC_SmartMirrorProductsUSMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SmartMirrorProductsUSMember_lbl\" xml:lang=\"en-US\">Smart Mirror Products U S [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"us-gaap_AccountsPayableCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableCurrent_lbl\" xml:lang=\"en-US\">Accounts payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsPayableCurrent_2_lbl\" xml:lang=\"en-US\">Accounts Payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableMember\" xlink:label=\"us-gaap_AccountsPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableMember\" xlink:to=\"us-gaap_AccountsPayableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableMember_lbl\" xml:lang=\"en-US\">Accounts Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Percentage of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xml:lang=\"en-US\">Concentration risk percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductOrServiceAxis\" xlink:label=\"srt_ProductOrServiceAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_ProductOrServiceAxis\" xlink:to=\"srt_ProductOrServiceAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_ProductOrServiceAxis_lbl\" xml:lang=\"en-US\">Product and Service [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RisksAndUncertaintiesAbstract\" xlink:to=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xml:lang=\"en-US\">Risks and Uncertainties [Abstract]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2022\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"capc-20221231.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">CAPC:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">us-gaap:GeographicDistributionDomesticMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2021-01-012021-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">CAPC:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember 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None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=915\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6131\n\n\n[Concept Core]\nID: us-gaap:CostOfGoodsTotalMember\nLabel: Cost of Goods and Service Benchmark [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nCost of product sold and service rendered, when it serves as benchmark in concentration of risk calculation.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6163\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CostOfGoodsTotalMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Cost of Goods and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Cost of Goods and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Segment Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CostOfGoodsTotalMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=CAPC:SupplierConcentrationRiskThreeMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:CostOfGoodsTotalMember']"
113
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:us-gaap=\"http://fasb.org/srt-sup/2022q3\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:srt-types=\"http://fasb.org/srt-types/2022\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" elementFormDefault=\"qualified\" targetNamespace=\"http://capstonecompaniesinc.com/20221231\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2022\" schemaLocation=\"https://xbrl.sec.gov/dei/2022/dei-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/srt-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/srt/2022q3/srt-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2022\" schemaLocation=\"https://xbrl.sec.gov/country/2022/country-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" id=\"ConcentrationsOfCreditRiskAndEconomicDependenceDetails\">\n\t <link:definition>00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)</link:definition>\n\t <link:usedOn>link:presentationLink</link:usedOn>\n\t <link:usedOn>link:calculationLink</link:usedOn>\n\t <link:usedOn>link:definitionLink</link:usedOn>\n\t</link:roleType>\n\t</appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"loc_us-gaapRisksAndUncertaintiesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRisksAndUncertaintiesAbstract\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"90\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"170\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember\"/>\n <link:presentationArc order=\"210\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_0\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember_120\" xlink:type=\"arc\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember_0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_80\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_80\" xlink:type=\"arc\" order=\"82\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember_120\" xlink:type=\"arc\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\" xlink:type=\"arc\" order=\"162\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember_200\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember_200\" xlink:type=\"arc\" order=\"202\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_250\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross_250\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent_250\" xlink:type=\"arc\" order=\"2\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionDomesticMember\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionDomesticMember\" xlink:to=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Domestic [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"us-gaap_ConcentrationRiskLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskLineItems\" xlink:to=\"us-gaap_ConcentrationRiskLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskLineItems_lbl\" xml:lang=\"en-US\">Concentration Risk [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"us-gaap_CostOfGoodsTotalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfGoodsTotalMember\" xlink:to=\"us-gaap_CostOfGoodsTotalMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfGoodsTotalMember_lbl\" xml:lang=\"en-US\">Cost of Goods and Service Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicConcentrationRiskMember\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"us-gaap_AccountsReceivableGross\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableGross\" xlink:to=\"us-gaap_AccountsReceivableGross_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableGross_lbl\" xml:lang=\"en-US\">Gross Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskTwoMember\" xlink:to=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Vendor B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionAxis\" xlink:label=\"us-gaap_GeographicDistributionAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionAxis\" xlink:to=\"us-gaap_GeographicDistributionAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionAxis_lbl\" xml:lang=\"en-US\">Geographic Distribution [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskOneMember\" xlink:to=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Customer A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskThreeMember\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskThreeMember\" xlink:to=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xml:lang=\"en-US\">One Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskOneMember\" xlink:to=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Vendor A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionForeignMember\" xlink:label=\"us-gaap_GeographicDistributionForeignMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionForeignMember\" xlink:to=\"us-gaap_GeographicDistributionForeignMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionForeignMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Foreign [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskTwoMember\" xlink:to=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Customer B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskFourMember\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskFourMember\" xlink:to=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xml:lang=\"en-US\">Two Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CapstoneBrandMember\" xlink:label=\"CAPC_CapstoneBrandMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CapstoneBrandMember\" xlink:to=\"CAPC_CapstoneBrandMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CapstoneBrandMember_lbl\" xml:lang=\"en-US\">Capstone Brand [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SupplierConcentrationRiskMember\" xlink:to=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Supplier Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"us-gaap_ConcentrationRiskTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskTable\" xlink:to=\"us-gaap_ConcentrationRiskTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskTable_lbl\" xml:lang=\"en-US\">Concentration Risk [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SmartMirrorProductsUSMember\" xlink:label=\"CAPC_SmartMirrorProductsUSMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SmartMirrorProductsUSMember\" xlink:to=\"CAPC_SmartMirrorProductsUSMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SmartMirrorProductsUSMember_lbl\" xml:lang=\"en-US\">Smart Mirror Products U S [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"us-gaap_AccountsPayableCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableCurrent_lbl\" xml:lang=\"en-US\">Accounts payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsPayableCurrent_2_lbl\" xml:lang=\"en-US\">Accounts Payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableMember\" xlink:label=\"us-gaap_AccountsPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableMember\" xlink:to=\"us-gaap_AccountsPayableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableMember_lbl\" xml:lang=\"en-US\">Accounts Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Percentage of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xml:lang=\"en-US\">Concentration risk percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductOrServiceAxis\" xlink:label=\"srt_ProductOrServiceAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_ProductOrServiceAxis\" xlink:to=\"srt_ProductOrServiceAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_ProductOrServiceAxis_lbl\" xml:lang=\"en-US\">Product and Service [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RisksAndUncertaintiesAbstract\" xlink:to=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xml:lang=\"en-US\">Risks and Uncertainties [Abstract]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2022\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"capc-20221231.xsd\" 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(role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CostOfGoodsTotalMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Cost of Goods and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Cost of Goods and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Segment Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CostOfGoodsTotalMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=CAPC:SupplierConcentrationRiskFourMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:CostOfGoodsTotalMember']"
114
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:us-gaap=\"http://fasb.org/srt-sup/2022q3\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:srt-types=\"http://fasb.org/srt-types/2022\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" elementFormDefault=\"qualified\" targetNamespace=\"http://capstonecompaniesinc.com/20221231\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2022\" schemaLocation=\"https://xbrl.sec.gov/dei/2022/dei-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/srt-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/srt/2022q3/srt-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2022\" schemaLocation=\"https://xbrl.sec.gov/country/2022/country-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" id=\"ConcentrationsOfCreditRiskAndEconomicDependenceDetails\">\n\t <link:definition>00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)</link:definition>\n\t <link:usedOn>link:presentationLink</link:usedOn>\n\t <link:usedOn>link:calculationLink</link:usedOn>\n\t <link:usedOn>link:definitionLink</link:usedOn>\n\t</link:roleType>\n\t</appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"loc_us-gaapRisksAndUncertaintiesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRisksAndUncertaintiesAbstract\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"90\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"170\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember\"/>\n <link:presentationArc order=\"210\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_0\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember_120\" xlink:type=\"arc\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember_0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_80\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_80\" xlink:type=\"arc\" order=\"82\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember_120\" xlink:type=\"arc\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\" xlink:type=\"arc\" order=\"162\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember_200\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember_200\" xlink:type=\"arc\" order=\"202\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_250\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross_250\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent_250\" xlink:type=\"arc\" order=\"2\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionDomesticMember\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionDomesticMember\" xlink:to=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Domestic [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"us-gaap_ConcentrationRiskLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskLineItems\" xlink:to=\"us-gaap_ConcentrationRiskLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskLineItems_lbl\" xml:lang=\"en-US\">Concentration Risk [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"us-gaap_CostOfGoodsTotalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfGoodsTotalMember\" xlink:to=\"us-gaap_CostOfGoodsTotalMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfGoodsTotalMember_lbl\" xml:lang=\"en-US\">Cost of Goods and Service Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicConcentrationRiskMember\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"us-gaap_AccountsReceivableGross\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableGross\" xlink:to=\"us-gaap_AccountsReceivableGross_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableGross_lbl\" xml:lang=\"en-US\">Gross Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskTwoMember\" xlink:to=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Vendor B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionAxis\" xlink:label=\"us-gaap_GeographicDistributionAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionAxis\" xlink:to=\"us-gaap_GeographicDistributionAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionAxis_lbl\" xml:lang=\"en-US\">Geographic Distribution [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskOneMember\" xlink:to=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Customer A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskThreeMember\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskThreeMember\" xlink:to=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xml:lang=\"en-US\">One Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskOneMember\" xlink:to=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Vendor A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionForeignMember\" xlink:label=\"us-gaap_GeographicDistributionForeignMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionForeignMember\" xlink:to=\"us-gaap_GeographicDistributionForeignMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionForeignMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Foreign [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskTwoMember\" xlink:to=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Customer B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskFourMember\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskFourMember\" xlink:to=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xml:lang=\"en-US\">Two Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CapstoneBrandMember\" xlink:label=\"CAPC_CapstoneBrandMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CapstoneBrandMember\" xlink:to=\"CAPC_CapstoneBrandMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CapstoneBrandMember_lbl\" xml:lang=\"en-US\">Capstone Brand [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SupplierConcentrationRiskMember\" xlink:to=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Supplier Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"us-gaap_ConcentrationRiskTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskTable\" xlink:to=\"us-gaap_ConcentrationRiskTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskTable_lbl\" xml:lang=\"en-US\">Concentration Risk [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SmartMirrorProductsUSMember\" xlink:label=\"CAPC_SmartMirrorProductsUSMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SmartMirrorProductsUSMember\" xlink:to=\"CAPC_SmartMirrorProductsUSMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SmartMirrorProductsUSMember_lbl\" xml:lang=\"en-US\">Smart Mirror Products U S [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"us-gaap_AccountsPayableCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableCurrent_lbl\" xml:lang=\"en-US\">Accounts payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsPayableCurrent_2_lbl\" xml:lang=\"en-US\">Accounts Payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableMember\" xlink:label=\"us-gaap_AccountsPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableMember\" xlink:to=\"us-gaap_AccountsPayableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableMember_lbl\" xml:lang=\"en-US\">Accounts Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Percentage of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xml:lang=\"en-US\">Concentration risk percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductOrServiceAxis\" xlink:label=\"srt_ProductOrServiceAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_ProductOrServiceAxis\" xlink:to=\"srt_ProductOrServiceAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_ProductOrServiceAxis_lbl\" xml:lang=\"en-US\">Product and Service [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RisksAndUncertaintiesAbstract\" xlink:to=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xml:lang=\"en-US\">Risks and Uncertainties [Abstract]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2022\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"capc-20221231.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">CAPC:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">us-gaap:GeographicDistributionDomesticMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2021-01-012021-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">CAPC:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember 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Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CostOfGoodsTotalMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Cost of Goods and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Cost of Goods and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Segment Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CostOfGoodsTotalMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=CAPC:SupplierConcentrationRiskTwoMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:CostOfGoodsTotalMember']"
115
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:us-gaap=\"http://fasb.org/srt-sup/2022q3\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:srt-types=\"http://fasb.org/srt-types/2022\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" elementFormDefault=\"qualified\" targetNamespace=\"http://capstonecompaniesinc.com/20221231\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2022\" schemaLocation=\"https://xbrl.sec.gov/dei/2022/dei-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/srt-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/srt/2022q3/srt-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2022\" schemaLocation=\"https://xbrl.sec.gov/country/2022/country-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" id=\"ConcentrationsOfCreditRiskAndEconomicDependenceDetails\">\n\t <link:definition>00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)</link:definition>\n\t <link:usedOn>link:presentationLink</link:usedOn>\n\t <link:usedOn>link:calculationLink</link:usedOn>\n\t <link:usedOn>link:definitionLink</link:usedOn>\n\t</link:roleType>\n\t</appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"loc_us-gaapRisksAndUncertaintiesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRisksAndUncertaintiesAbstract\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"90\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"170\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember\"/>\n <link:presentationArc order=\"210\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_0\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember_120\" xlink:type=\"arc\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember_0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_80\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_80\" xlink:type=\"arc\" order=\"82\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember_120\" xlink:type=\"arc\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\" xlink:type=\"arc\" order=\"162\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember_200\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember_200\" xlink:type=\"arc\" order=\"202\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_250\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross_250\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent_250\" xlink:type=\"arc\" order=\"2\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionDomesticMember\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionDomesticMember\" xlink:to=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Domestic [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"us-gaap_ConcentrationRiskLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskLineItems\" xlink:to=\"us-gaap_ConcentrationRiskLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskLineItems_lbl\" xml:lang=\"en-US\">Concentration Risk [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"us-gaap_CostOfGoodsTotalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfGoodsTotalMember\" xlink:to=\"us-gaap_CostOfGoodsTotalMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfGoodsTotalMember_lbl\" xml:lang=\"en-US\">Cost of Goods and Service Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicConcentrationRiskMember\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"us-gaap_AccountsReceivableGross\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableGross\" xlink:to=\"us-gaap_AccountsReceivableGross_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableGross_lbl\" xml:lang=\"en-US\">Gross Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskTwoMember\" xlink:to=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Vendor B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionAxis\" xlink:label=\"us-gaap_GeographicDistributionAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionAxis\" xlink:to=\"us-gaap_GeographicDistributionAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionAxis_lbl\" xml:lang=\"en-US\">Geographic Distribution [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskOneMember\" xlink:to=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Customer A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskThreeMember\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskThreeMember\" xlink:to=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xml:lang=\"en-US\">One Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskOneMember\" xlink:to=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Vendor A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionForeignMember\" xlink:label=\"us-gaap_GeographicDistributionForeignMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionForeignMember\" xlink:to=\"us-gaap_GeographicDistributionForeignMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionForeignMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Foreign [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskTwoMember\" xlink:to=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Customer B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskFourMember\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskFourMember\" xlink:to=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xml:lang=\"en-US\">Two Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CapstoneBrandMember\" xlink:label=\"CAPC_CapstoneBrandMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CapstoneBrandMember\" xlink:to=\"CAPC_CapstoneBrandMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CapstoneBrandMember_lbl\" xml:lang=\"en-US\">Capstone Brand [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SupplierConcentrationRiskMember\" xlink:to=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Supplier Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"us-gaap_ConcentrationRiskTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskTable\" xlink:to=\"us-gaap_ConcentrationRiskTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskTable_lbl\" xml:lang=\"en-US\">Concentration Risk [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SmartMirrorProductsUSMember\" xlink:label=\"CAPC_SmartMirrorProductsUSMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SmartMirrorProductsUSMember\" xlink:to=\"CAPC_SmartMirrorProductsUSMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SmartMirrorProductsUSMember_lbl\" xml:lang=\"en-US\">Smart Mirror Products U S [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"us-gaap_AccountsPayableCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableCurrent_lbl\" xml:lang=\"en-US\">Accounts payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsPayableCurrent_2_lbl\" xml:lang=\"en-US\">Accounts Payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableMember\" xlink:label=\"us-gaap_AccountsPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableMember\" xlink:to=\"us-gaap_AccountsPayableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableMember_lbl\" xml:lang=\"en-US\">Accounts Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Percentage of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xml:lang=\"en-US\">Concentration risk percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductOrServiceAxis\" xlink:label=\"srt_ProductOrServiceAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_ProductOrServiceAxis\" xlink:to=\"srt_ProductOrServiceAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_ProductOrServiceAxis_lbl\" xml:lang=\"en-US\">Product and Service [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RisksAndUncertaintiesAbstract\" xlink:to=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xml:lang=\"en-US\">Risks and Uncertainties [Abstract]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2022\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"capc-20221231.xsd\" 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None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:CostOfGoodsTotalMember', 'us-gaap:ConcentrationRiskByTypeAxis=CAPC:SupplierConcentrationRiskOneMember']"
116
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:us-gaap=\"http://fasb.org/srt-sup/2022q3\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:srt-types=\"http://fasb.org/srt-types/2022\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" elementFormDefault=\"qualified\" targetNamespace=\"http://capstonecompaniesinc.com/20221231\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2022\" schemaLocation=\"https://xbrl.sec.gov/dei/2022/dei-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/srt-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/srt/2022q3/srt-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2022\" schemaLocation=\"https://xbrl.sec.gov/country/2022/country-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" id=\"ConcentrationsOfCreditRiskAndEconomicDependenceDetails\">\n\t <link:definition>00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)</link:definition>\n\t <link:usedOn>link:presentationLink</link:usedOn>\n\t <link:usedOn>link:calculationLink</link:usedOn>\n\t <link:usedOn>link:definitionLink</link:usedOn>\n\t</link:roleType>\n\t</appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"loc_us-gaapRisksAndUncertaintiesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRisksAndUncertaintiesAbstract\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"90\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"170\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember\"/>\n <link:presentationArc order=\"210\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_0\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember_120\" xlink:type=\"arc\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember_0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_80\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_80\" xlink:type=\"arc\" order=\"82\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember_120\" xlink:type=\"arc\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\" xlink:type=\"arc\" order=\"162\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember_200\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember_200\" xlink:type=\"arc\" order=\"202\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_250\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross_250\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent_250\" xlink:type=\"arc\" order=\"2\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionDomesticMember\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionDomesticMember\" xlink:to=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Domestic [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"us-gaap_ConcentrationRiskLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskLineItems\" xlink:to=\"us-gaap_ConcentrationRiskLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskLineItems_lbl\" xml:lang=\"en-US\">Concentration Risk [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"us-gaap_CostOfGoodsTotalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfGoodsTotalMember\" xlink:to=\"us-gaap_CostOfGoodsTotalMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfGoodsTotalMember_lbl\" xml:lang=\"en-US\">Cost of Goods and Service Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicConcentrationRiskMember\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"us-gaap_AccountsReceivableGross\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableGross\" xlink:to=\"us-gaap_AccountsReceivableGross_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableGross_lbl\" xml:lang=\"en-US\">Gross Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskTwoMember\" xlink:to=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Vendor B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionAxis\" xlink:label=\"us-gaap_GeographicDistributionAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionAxis\" xlink:to=\"us-gaap_GeographicDistributionAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionAxis_lbl\" xml:lang=\"en-US\">Geographic Distribution [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskOneMember\" xlink:to=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Customer A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskThreeMember\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskThreeMember\" xlink:to=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xml:lang=\"en-US\">One Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskOneMember\" xlink:to=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Vendor A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionForeignMember\" xlink:label=\"us-gaap_GeographicDistributionForeignMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionForeignMember\" xlink:to=\"us-gaap_GeographicDistributionForeignMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionForeignMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Foreign [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskTwoMember\" xlink:to=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Customer B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskFourMember\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskFourMember\" xlink:to=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xml:lang=\"en-US\">Two Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CapstoneBrandMember\" xlink:label=\"CAPC_CapstoneBrandMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CapstoneBrandMember\" xlink:to=\"CAPC_CapstoneBrandMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CapstoneBrandMember_lbl\" xml:lang=\"en-US\">Capstone Brand [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SupplierConcentrationRiskMember\" xlink:to=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Supplier Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"us-gaap_ConcentrationRiskTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskTable\" xlink:to=\"us-gaap_ConcentrationRiskTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskTable_lbl\" xml:lang=\"en-US\">Concentration Risk [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SmartMirrorProductsUSMember\" xlink:label=\"CAPC_SmartMirrorProductsUSMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SmartMirrorProductsUSMember\" xlink:to=\"CAPC_SmartMirrorProductsUSMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SmartMirrorProductsUSMember_lbl\" xml:lang=\"en-US\">Smart Mirror Products U S [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"us-gaap_AccountsPayableCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableCurrent_lbl\" xml:lang=\"en-US\">Accounts payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsPayableCurrent_2_lbl\" xml:lang=\"en-US\">Accounts Payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableMember\" xlink:label=\"us-gaap_AccountsPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableMember\" xlink:to=\"us-gaap_AccountsPayableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableMember_lbl\" xml:lang=\"en-US\">Accounts Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Percentage of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xml:lang=\"en-US\">Concentration risk percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductOrServiceAxis\" xlink:label=\"srt_ProductOrServiceAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_ProductOrServiceAxis\" xlink:to=\"srt_ProductOrServiceAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_ProductOrServiceAxis_lbl\" xml:lang=\"en-US\">Product and Service [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RisksAndUncertaintiesAbstract\" xlink:to=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xml:lang=\"en-US\">Risks and Uncertainties [Abstract]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2022\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"capc-20221231.xsd\" 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(role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CostOfGoodsTotalMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Cost of Goods and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Cost of Goods and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Segment Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CostOfGoodsTotalMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:CostOfGoodsTotalMember', 'us-gaap:ConcentrationRiskByTypeAxis=CAPC:SupplierConcentrationRiskFourMember']"
117
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:us-gaap=\"http://fasb.org/srt-sup/2022q3\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:srt-types=\"http://fasb.org/srt-types/2022\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" elementFormDefault=\"qualified\" targetNamespace=\"http://capstonecompaniesinc.com/20221231\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2022\" schemaLocation=\"https://xbrl.sec.gov/dei/2022/dei-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/srt-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/srt/2022q3/srt-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2022\" schemaLocation=\"https://xbrl.sec.gov/country/2022/country-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" id=\"ConcentrationsOfCreditRiskAndEconomicDependenceDetails\">\n\t <link:definition>00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)</link:definition>\n\t <link:usedOn>link:presentationLink</link:usedOn>\n\t <link:usedOn>link:calculationLink</link:usedOn>\n\t <link:usedOn>link:definitionLink</link:usedOn>\n\t</link:roleType>\n\t</appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"loc_us-gaapRisksAndUncertaintiesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRisksAndUncertaintiesAbstract\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"90\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"170\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember\"/>\n <link:presentationArc order=\"210\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_0\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember_120\" xlink:type=\"arc\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember_0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_80\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_80\" xlink:type=\"arc\" order=\"82\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember_120\" xlink:type=\"arc\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\" xlink:type=\"arc\" order=\"162\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember_200\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember_200\" xlink:type=\"arc\" order=\"202\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_250\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross_250\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent_250\" xlink:type=\"arc\" order=\"2\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionDomesticMember\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionDomesticMember\" xlink:to=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Domestic [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"us-gaap_ConcentrationRiskLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskLineItems\" xlink:to=\"us-gaap_ConcentrationRiskLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskLineItems_lbl\" xml:lang=\"en-US\">Concentration Risk [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"us-gaap_CostOfGoodsTotalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfGoodsTotalMember\" xlink:to=\"us-gaap_CostOfGoodsTotalMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfGoodsTotalMember_lbl\" xml:lang=\"en-US\">Cost of Goods and Service Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicConcentrationRiskMember\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"us-gaap_AccountsReceivableGross\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableGross\" xlink:to=\"us-gaap_AccountsReceivableGross_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableGross_lbl\" xml:lang=\"en-US\">Gross Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskTwoMember\" xlink:to=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Vendor B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionAxis\" xlink:label=\"us-gaap_GeographicDistributionAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionAxis\" xlink:to=\"us-gaap_GeographicDistributionAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionAxis_lbl\" xml:lang=\"en-US\">Geographic Distribution [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskOneMember\" xlink:to=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Customer A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskThreeMember\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskThreeMember\" xlink:to=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xml:lang=\"en-US\">One Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskOneMember\" xlink:to=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Vendor A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionForeignMember\" xlink:label=\"us-gaap_GeographicDistributionForeignMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionForeignMember\" xlink:to=\"us-gaap_GeographicDistributionForeignMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionForeignMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Foreign [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskTwoMember\" xlink:to=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Customer B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskFourMember\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskFourMember\" xlink:to=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xml:lang=\"en-US\">Two Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CapstoneBrandMember\" xlink:label=\"CAPC_CapstoneBrandMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CapstoneBrandMember\" xlink:to=\"CAPC_CapstoneBrandMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CapstoneBrandMember_lbl\" xml:lang=\"en-US\">Capstone Brand [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SupplierConcentrationRiskMember\" xlink:to=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Supplier Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"us-gaap_ConcentrationRiskTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskTable\" xlink:to=\"us-gaap_ConcentrationRiskTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskTable_lbl\" xml:lang=\"en-US\">Concentration Risk [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SmartMirrorProductsUSMember\" xlink:label=\"CAPC_SmartMirrorProductsUSMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SmartMirrorProductsUSMember\" xlink:to=\"CAPC_SmartMirrorProductsUSMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SmartMirrorProductsUSMember_lbl\" xml:lang=\"en-US\">Smart Mirror Products U S [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"us-gaap_AccountsPayableCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableCurrent_lbl\" xml:lang=\"en-US\">Accounts payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsPayableCurrent_2_lbl\" xml:lang=\"en-US\">Accounts Payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableMember\" xlink:label=\"us-gaap_AccountsPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableMember\" xlink:to=\"us-gaap_AccountsPayableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableMember_lbl\" xml:lang=\"en-US\">Accounts Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Percentage of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xml:lang=\"en-US\">Concentration risk percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductOrServiceAxis\" xlink:label=\"srt_ProductOrServiceAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_ProductOrServiceAxis\" xlink:to=\"srt_ProductOrServiceAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_ProductOrServiceAxis_lbl\" xml:lang=\"en-US\">Product and Service [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RisksAndUncertaintiesAbstract\" xlink:to=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xml:lang=\"en-US\">Risks and Uncertainties [Abstract]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2022\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"capc-20221231.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">CAPC:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">us-gaap:GeographicDistributionDomesticMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2021-01-012021-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">CAPC:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember 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None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=915\n\n\n[Concept Core]\nID: us-gaap:SupplierConcentrationRiskMember\nLabel: Supplier Concentration Risk [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nReflects the percentage that purchases in the period from one or more significant suppliers is to cost of goods or services, as defined by the entity, such as total cost of sales or services, product line cost of sales or services, segment cost of sales or services. 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(role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CostOfGoodsTotalMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Cost of Goods and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Cost of Goods and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Segment Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CostOfGoodsTotalMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:SupplierConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:CostOfGoodsTotalMember']"
118
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:us-gaap=\"http://fasb.org/srt-sup/2022q3\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:srt-types=\"http://fasb.org/srt-types/2022\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" elementFormDefault=\"qualified\" targetNamespace=\"http://capstonecompaniesinc.com/20221231\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2022\" schemaLocation=\"https://xbrl.sec.gov/dei/2022/dei-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/srt-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/srt/2022q3/srt-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2022\" schemaLocation=\"https://xbrl.sec.gov/country/2022/country-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" id=\"ConcentrationsOfCreditRiskAndEconomicDependenceDetails\">\n\t <link:definition>00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)</link:definition>\n\t <link:usedOn>link:presentationLink</link:usedOn>\n\t <link:usedOn>link:calculationLink</link:usedOn>\n\t <link:usedOn>link:definitionLink</link:usedOn>\n\t</link:roleType>\n\t</appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"loc_us-gaapRisksAndUncertaintiesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRisksAndUncertaintiesAbstract\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"90\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"170\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember\"/>\n <link:presentationArc order=\"210\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_0\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember_120\" xlink:type=\"arc\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember_0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_80\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_80\" xlink:type=\"arc\" order=\"82\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember_120\" xlink:type=\"arc\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\" xlink:type=\"arc\" order=\"162\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember_200\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember_200\" xlink:type=\"arc\" order=\"202\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_250\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross_250\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent_250\" xlink:type=\"arc\" order=\"2\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionDomesticMember\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionDomesticMember\" xlink:to=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Domestic [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"us-gaap_ConcentrationRiskLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskLineItems\" xlink:to=\"us-gaap_ConcentrationRiskLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskLineItems_lbl\" xml:lang=\"en-US\">Concentration Risk [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"us-gaap_CostOfGoodsTotalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfGoodsTotalMember\" xlink:to=\"us-gaap_CostOfGoodsTotalMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfGoodsTotalMember_lbl\" xml:lang=\"en-US\">Cost of Goods and Service Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicConcentrationRiskMember\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"us-gaap_AccountsReceivableGross\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableGross\" xlink:to=\"us-gaap_AccountsReceivableGross_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableGross_lbl\" xml:lang=\"en-US\">Gross Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskTwoMember\" xlink:to=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Vendor B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionAxis\" xlink:label=\"us-gaap_GeographicDistributionAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionAxis\" xlink:to=\"us-gaap_GeographicDistributionAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionAxis_lbl\" xml:lang=\"en-US\">Geographic Distribution [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskOneMember\" xlink:to=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Customer A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskThreeMember\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskThreeMember\" xlink:to=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xml:lang=\"en-US\">One Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskOneMember\" xlink:to=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Vendor A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionForeignMember\" xlink:label=\"us-gaap_GeographicDistributionForeignMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionForeignMember\" xlink:to=\"us-gaap_GeographicDistributionForeignMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionForeignMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Foreign [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskTwoMember\" xlink:to=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Customer B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskFourMember\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskFourMember\" xlink:to=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xml:lang=\"en-US\">Two Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CapstoneBrandMember\" xlink:label=\"CAPC_CapstoneBrandMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CapstoneBrandMember\" xlink:to=\"CAPC_CapstoneBrandMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CapstoneBrandMember_lbl\" xml:lang=\"en-US\">Capstone Brand [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SupplierConcentrationRiskMember\" xlink:to=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Supplier Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"us-gaap_ConcentrationRiskTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskTable\" xlink:to=\"us-gaap_ConcentrationRiskTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskTable_lbl\" xml:lang=\"en-US\">Concentration Risk [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SmartMirrorProductsUSMember\" xlink:label=\"CAPC_SmartMirrorProductsUSMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SmartMirrorProductsUSMember\" xlink:to=\"CAPC_SmartMirrorProductsUSMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SmartMirrorProductsUSMember_lbl\" xml:lang=\"en-US\">Smart Mirror Products U S [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"us-gaap_AccountsPayableCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableCurrent_lbl\" xml:lang=\"en-US\">Accounts payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsPayableCurrent_2_lbl\" xml:lang=\"en-US\">Accounts Payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableMember\" xlink:label=\"us-gaap_AccountsPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableMember\" xlink:to=\"us-gaap_AccountsPayableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableMember_lbl\" xml:lang=\"en-US\">Accounts Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Percentage of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xml:lang=\"en-US\">Concentration risk percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductOrServiceAxis\" xlink:label=\"srt_ProductOrServiceAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_ProductOrServiceAxis\" xlink:to=\"srt_ProductOrServiceAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_ProductOrServiceAxis_lbl\" xml:lang=\"en-US\">Product and Service [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RisksAndUncertaintiesAbstract\" xlink:to=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xml:lang=\"en-US\">Risks and Uncertainties [Abstract]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2022\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"capc-20221231.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">CAPC:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">us-gaap:GeographicDistributionDomesticMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2021-01-012021-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">CAPC:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember 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PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CustomerConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Domain] > Customer Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Customer Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Domain] > Customer Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Customer Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CustomerConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember', 'us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CustomerConcentrationRiskMember']"
119
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:us-gaap=\"http://fasb.org/srt-sup/2022q3\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:srt-types=\"http://fasb.org/srt-types/2022\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" elementFormDefault=\"qualified\" targetNamespace=\"http://capstonecompaniesinc.com/20221231\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2022\" schemaLocation=\"https://xbrl.sec.gov/dei/2022/dei-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/srt-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/srt/2022q3/srt-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2022\" schemaLocation=\"https://xbrl.sec.gov/country/2022/country-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" id=\"ConcentrationsOfCreditRiskAndEconomicDependenceDetails\">\n\t <link:definition>00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)</link:definition>\n\t <link:usedOn>link:presentationLink</link:usedOn>\n\t <link:usedOn>link:calculationLink</link:usedOn>\n\t <link:usedOn>link:definitionLink</link:usedOn>\n\t</link:roleType>\n\t</appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"loc_us-gaapRisksAndUncertaintiesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRisksAndUncertaintiesAbstract\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"90\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"170\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember\"/>\n <link:presentationArc order=\"210\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_0\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember_120\" xlink:type=\"arc\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember_0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_80\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_80\" xlink:type=\"arc\" order=\"82\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember_120\" xlink:type=\"arc\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\" xlink:type=\"arc\" order=\"162\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember_200\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember_200\" xlink:type=\"arc\" order=\"202\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_250\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross_250\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent_250\" xlink:type=\"arc\" order=\"2\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionDomesticMember\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionDomesticMember\" xlink:to=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Domestic [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"us-gaap_ConcentrationRiskLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskLineItems\" xlink:to=\"us-gaap_ConcentrationRiskLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskLineItems_lbl\" xml:lang=\"en-US\">Concentration Risk [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"us-gaap_CostOfGoodsTotalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfGoodsTotalMember\" xlink:to=\"us-gaap_CostOfGoodsTotalMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfGoodsTotalMember_lbl\" xml:lang=\"en-US\">Cost of Goods and Service Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicConcentrationRiskMember\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"us-gaap_AccountsReceivableGross\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableGross\" xlink:to=\"us-gaap_AccountsReceivableGross_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableGross_lbl\" xml:lang=\"en-US\">Gross Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskTwoMember\" xlink:to=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Vendor B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionAxis\" xlink:label=\"us-gaap_GeographicDistributionAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionAxis\" xlink:to=\"us-gaap_GeographicDistributionAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionAxis_lbl\" xml:lang=\"en-US\">Geographic Distribution [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskOneMember\" xlink:to=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Customer A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskThreeMember\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskThreeMember\" xlink:to=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xml:lang=\"en-US\">One Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskOneMember\" xlink:to=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Vendor A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionForeignMember\" xlink:label=\"us-gaap_GeographicDistributionForeignMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionForeignMember\" xlink:to=\"us-gaap_GeographicDistributionForeignMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionForeignMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Foreign [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskTwoMember\" xlink:to=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Customer B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskFourMember\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskFourMember\" xlink:to=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xml:lang=\"en-US\">Two Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CapstoneBrandMember\" xlink:label=\"CAPC_CapstoneBrandMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CapstoneBrandMember\" xlink:to=\"CAPC_CapstoneBrandMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CapstoneBrandMember_lbl\" xml:lang=\"en-US\">Capstone Brand [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SupplierConcentrationRiskMember\" xlink:to=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Supplier Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"us-gaap_ConcentrationRiskTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskTable\" xlink:to=\"us-gaap_ConcentrationRiskTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskTable_lbl\" xml:lang=\"en-US\">Concentration Risk [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SmartMirrorProductsUSMember\" xlink:label=\"CAPC_SmartMirrorProductsUSMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SmartMirrorProductsUSMember\" xlink:to=\"CAPC_SmartMirrorProductsUSMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SmartMirrorProductsUSMember_lbl\" xml:lang=\"en-US\">Smart Mirror Products U S [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"us-gaap_AccountsPayableCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableCurrent_lbl\" xml:lang=\"en-US\">Accounts payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsPayableCurrent_2_lbl\" xml:lang=\"en-US\">Accounts Payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableMember\" xlink:label=\"us-gaap_AccountsPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableMember\" xlink:to=\"us-gaap_AccountsPayableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableMember_lbl\" xml:lang=\"en-US\">Accounts Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Percentage of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xml:lang=\"en-US\">Concentration risk percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductOrServiceAxis\" xlink:label=\"srt_ProductOrServiceAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_ProductOrServiceAxis\" xlink:to=\"srt_ProductOrServiceAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_ProductOrServiceAxis_lbl\" xml:lang=\"en-US\">Product and Service [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RisksAndUncertaintiesAbstract\" xlink:to=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xml:lang=\"en-US\">Risks and Uncertainties [Abstract]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2022\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"capc-20221231.xsd\" 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(role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=CAPC:CustomerConcentrationRiskTwoMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember']"
120
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:us-gaap=\"http://fasb.org/srt-sup/2022q3\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:srt-types=\"http://fasb.org/srt-types/2022\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" elementFormDefault=\"qualified\" targetNamespace=\"http://capstonecompaniesinc.com/20221231\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2022\" schemaLocation=\"https://xbrl.sec.gov/dei/2022/dei-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/srt-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/srt/2022q3/srt-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2022\" schemaLocation=\"https://xbrl.sec.gov/country/2022/country-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" id=\"ConcentrationsOfCreditRiskAndEconomicDependenceDetails\">\n\t <link:definition>00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)</link:definition>\n\t <link:usedOn>link:presentationLink</link:usedOn>\n\t <link:usedOn>link:calculationLink</link:usedOn>\n\t <link:usedOn>link:definitionLink</link:usedOn>\n\t</link:roleType>\n\t</appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"loc_us-gaapRisksAndUncertaintiesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRisksAndUncertaintiesAbstract\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"90\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"170\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember\"/>\n <link:presentationArc order=\"210\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_0\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember_120\" xlink:type=\"arc\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember_0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_80\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_80\" xlink:type=\"arc\" order=\"82\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember_120\" xlink:type=\"arc\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\" xlink:type=\"arc\" order=\"162\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember_200\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember_200\" xlink:type=\"arc\" order=\"202\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_250\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross_250\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent_250\" xlink:type=\"arc\" order=\"2\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionDomesticMember\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionDomesticMember\" xlink:to=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Domestic [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"us-gaap_ConcentrationRiskLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskLineItems\" xlink:to=\"us-gaap_ConcentrationRiskLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskLineItems_lbl\" xml:lang=\"en-US\">Concentration Risk [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"us-gaap_CostOfGoodsTotalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfGoodsTotalMember\" xlink:to=\"us-gaap_CostOfGoodsTotalMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfGoodsTotalMember_lbl\" xml:lang=\"en-US\">Cost of Goods and Service Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicConcentrationRiskMember\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"us-gaap_AccountsReceivableGross\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableGross\" xlink:to=\"us-gaap_AccountsReceivableGross_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableGross_lbl\" xml:lang=\"en-US\">Gross Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskTwoMember\" xlink:to=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Vendor B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionAxis\" xlink:label=\"us-gaap_GeographicDistributionAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionAxis\" xlink:to=\"us-gaap_GeographicDistributionAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionAxis_lbl\" xml:lang=\"en-US\">Geographic Distribution [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskOneMember\" xlink:to=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Customer A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskThreeMember\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskThreeMember\" xlink:to=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xml:lang=\"en-US\">One Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskOneMember\" xlink:to=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Vendor A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionForeignMember\" xlink:label=\"us-gaap_GeographicDistributionForeignMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionForeignMember\" xlink:to=\"us-gaap_GeographicDistributionForeignMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionForeignMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Foreign [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskTwoMember\" xlink:to=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Customer B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskFourMember\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskFourMember\" xlink:to=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xml:lang=\"en-US\">Two Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CapstoneBrandMember\" xlink:label=\"CAPC_CapstoneBrandMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CapstoneBrandMember\" xlink:to=\"CAPC_CapstoneBrandMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CapstoneBrandMember_lbl\" xml:lang=\"en-US\">Capstone Brand [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SupplierConcentrationRiskMember\" xlink:to=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Supplier Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"us-gaap_ConcentrationRiskTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskTable\" xlink:to=\"us-gaap_ConcentrationRiskTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskTable_lbl\" xml:lang=\"en-US\">Concentration Risk [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SmartMirrorProductsUSMember\" xlink:label=\"CAPC_SmartMirrorProductsUSMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SmartMirrorProductsUSMember\" xlink:to=\"CAPC_SmartMirrorProductsUSMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SmartMirrorProductsUSMember_lbl\" xml:lang=\"en-US\">Smart Mirror Products U S [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"us-gaap_AccountsPayableCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableCurrent_lbl\" xml:lang=\"en-US\">Accounts payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsPayableCurrent_2_lbl\" xml:lang=\"en-US\">Accounts Payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableMember\" xlink:label=\"us-gaap_AccountsPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableMember\" xlink:to=\"us-gaap_AccountsPayableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableMember_lbl\" xml:lang=\"en-US\">Accounts Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Percentage of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xml:lang=\"en-US\">Concentration risk percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductOrServiceAxis\" xlink:label=\"srt_ProductOrServiceAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_ProductOrServiceAxis\" xlink:to=\"srt_ProductOrServiceAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_ProductOrServiceAxis_lbl\" xml:lang=\"en-US\">Product and Service [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RisksAndUncertaintiesAbstract\" xlink:to=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xml:lang=\"en-US\">Risks and Uncertainties [Abstract]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2022\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"capc-20221231.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">CAPC:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">us-gaap:GeographicDistributionDomesticMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2021-01-012021-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">CAPC:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember 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None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=915\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6131\n\n\n[Concept Core]\nID: us-gaap:CostOfGoodsTotalMember\nLabel: Cost of Goods and Service Benchmark [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nCost of product sold and service rendered, when it serves as benchmark in concentration of risk calculation.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6163\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CostOfGoodsTotalMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Cost of Goods and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Cost of Goods and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Segment Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CostOfGoodsTotalMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=CAPC:SupplierConcentrationRiskOneMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:CostOfGoodsTotalMember']"
121
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:us-gaap=\"http://fasb.org/srt-sup/2022q3\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:srt-types=\"http://fasb.org/srt-types/2022\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" elementFormDefault=\"qualified\" targetNamespace=\"http://capstonecompaniesinc.com/20221231\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2022\" schemaLocation=\"https://xbrl.sec.gov/dei/2022/dei-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/srt-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/srt/2022q3/srt-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2022\" schemaLocation=\"https://xbrl.sec.gov/country/2022/country-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" id=\"ConcentrationsOfCreditRiskAndEconomicDependenceDetails\">\n\t <link:definition>00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)</link:definition>\n\t <link:usedOn>link:presentationLink</link:usedOn>\n\t <link:usedOn>link:calculationLink</link:usedOn>\n\t <link:usedOn>link:definitionLink</link:usedOn>\n\t</link:roleType>\n\t</appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"loc_us-gaapRisksAndUncertaintiesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRisksAndUncertaintiesAbstract\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"90\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"170\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember\"/>\n <link:presentationArc order=\"210\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_0\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember_120\" xlink:type=\"arc\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember_0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_80\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_80\" xlink:type=\"arc\" order=\"82\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember_120\" xlink:type=\"arc\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\" xlink:type=\"arc\" order=\"162\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember_200\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember_200\" xlink:type=\"arc\" order=\"202\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_250\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross_250\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent_250\" xlink:type=\"arc\" order=\"2\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionDomesticMember\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionDomesticMember\" xlink:to=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Domestic [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"us-gaap_ConcentrationRiskLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskLineItems\" xlink:to=\"us-gaap_ConcentrationRiskLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskLineItems_lbl\" xml:lang=\"en-US\">Concentration Risk [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"us-gaap_CostOfGoodsTotalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfGoodsTotalMember\" xlink:to=\"us-gaap_CostOfGoodsTotalMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfGoodsTotalMember_lbl\" xml:lang=\"en-US\">Cost of Goods and Service Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicConcentrationRiskMember\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"us-gaap_AccountsReceivableGross\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableGross\" xlink:to=\"us-gaap_AccountsReceivableGross_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableGross_lbl\" xml:lang=\"en-US\">Gross Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskTwoMember\" xlink:to=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Vendor B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionAxis\" xlink:label=\"us-gaap_GeographicDistributionAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionAxis\" xlink:to=\"us-gaap_GeographicDistributionAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionAxis_lbl\" xml:lang=\"en-US\">Geographic Distribution [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskOneMember\" xlink:to=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Customer A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskThreeMember\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskThreeMember\" xlink:to=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xml:lang=\"en-US\">One Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskOneMember\" xlink:to=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Vendor A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionForeignMember\" xlink:label=\"us-gaap_GeographicDistributionForeignMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionForeignMember\" xlink:to=\"us-gaap_GeographicDistributionForeignMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionForeignMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Foreign [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskTwoMember\" xlink:to=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Customer B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskFourMember\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskFourMember\" xlink:to=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xml:lang=\"en-US\">Two Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CapstoneBrandMember\" xlink:label=\"CAPC_CapstoneBrandMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CapstoneBrandMember\" xlink:to=\"CAPC_CapstoneBrandMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CapstoneBrandMember_lbl\" xml:lang=\"en-US\">Capstone Brand [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SupplierConcentrationRiskMember\" xlink:to=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Supplier Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"us-gaap_ConcentrationRiskTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskTable\" xlink:to=\"us-gaap_ConcentrationRiskTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskTable_lbl\" xml:lang=\"en-US\">Concentration Risk [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SmartMirrorProductsUSMember\" xlink:label=\"CAPC_SmartMirrorProductsUSMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SmartMirrorProductsUSMember\" xlink:to=\"CAPC_SmartMirrorProductsUSMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SmartMirrorProductsUSMember_lbl\" xml:lang=\"en-US\">Smart Mirror Products U S [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"us-gaap_AccountsPayableCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableCurrent_lbl\" xml:lang=\"en-US\">Accounts payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsPayableCurrent_2_lbl\" xml:lang=\"en-US\">Accounts Payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableMember\" xlink:label=\"us-gaap_AccountsPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableMember\" xlink:to=\"us-gaap_AccountsPayableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableMember_lbl\" xml:lang=\"en-US\">Accounts Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Percentage of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xml:lang=\"en-US\">Concentration risk percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductOrServiceAxis\" xlink:label=\"srt_ProductOrServiceAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_ProductOrServiceAxis\" xlink:to=\"srt_ProductOrServiceAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_ProductOrServiceAxis_lbl\" xml:lang=\"en-US\">Product and Service [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RisksAndUncertaintiesAbstract\" xlink:to=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xml:lang=\"en-US\">Risks and Uncertainties [Abstract]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2022\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"capc-20221231.xsd\" 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(role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CostOfGoodsTotalMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Cost of Goods and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Cost of Goods and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Cost of Goods and Service Benchmark [Member] > Cost of Goods and Service, Segment Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CostOfGoodsTotalMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:CostOfGoodsTotalMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CostOfGoodsTotalMember -> to=us-gaap:CostOfGoodsSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=CAPC:SupplierConcentrationRiskTwoMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:CostOfGoodsTotalMember']"
122
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:us-gaap=\"http://fasb.org/srt-sup/2022q3\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:srt-types=\"http://fasb.org/srt-types/2022\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" elementFormDefault=\"qualified\" targetNamespace=\"http://capstonecompaniesinc.com/20221231\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2022\" schemaLocation=\"https://xbrl.sec.gov/dei/2022/dei-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/srt-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/srt/2022q3/srt-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2022\" schemaLocation=\"https://xbrl.sec.gov/country/2022/country-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" id=\"ConcentrationsOfCreditRiskAndEconomicDependenceDetails\">\n\t <link:definition>00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)</link:definition>\n\t <link:usedOn>link:presentationLink</link:usedOn>\n\t <link:usedOn>link:calculationLink</link:usedOn>\n\t <link:usedOn>link:definitionLink</link:usedOn>\n\t</link:roleType>\n\t</appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"loc_us-gaapRisksAndUncertaintiesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRisksAndUncertaintiesAbstract\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"90\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"170\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember\"/>\n <link:presentationArc order=\"210\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_0\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember_120\" xlink:type=\"arc\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember_0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_80\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_80\" xlink:type=\"arc\" order=\"82\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember_120\" xlink:type=\"arc\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\" xlink:type=\"arc\" order=\"162\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember_200\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember_200\" xlink:type=\"arc\" order=\"202\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_250\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross_250\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent_250\" xlink:type=\"arc\" order=\"2\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionDomesticMember\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionDomesticMember\" xlink:to=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Domestic [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"us-gaap_ConcentrationRiskLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskLineItems\" xlink:to=\"us-gaap_ConcentrationRiskLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskLineItems_lbl\" xml:lang=\"en-US\">Concentration Risk [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"us-gaap_CostOfGoodsTotalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfGoodsTotalMember\" xlink:to=\"us-gaap_CostOfGoodsTotalMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfGoodsTotalMember_lbl\" xml:lang=\"en-US\">Cost of Goods and Service Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicConcentrationRiskMember\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"us-gaap_AccountsReceivableGross\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableGross\" xlink:to=\"us-gaap_AccountsReceivableGross_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableGross_lbl\" xml:lang=\"en-US\">Gross Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskTwoMember\" xlink:to=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Vendor B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionAxis\" xlink:label=\"us-gaap_GeographicDistributionAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionAxis\" xlink:to=\"us-gaap_GeographicDistributionAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionAxis_lbl\" xml:lang=\"en-US\">Geographic Distribution [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskOneMember\" xlink:to=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Customer A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskThreeMember\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskThreeMember\" xlink:to=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xml:lang=\"en-US\">One Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskOneMember\" xlink:to=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Vendor A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionForeignMember\" xlink:label=\"us-gaap_GeographicDistributionForeignMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionForeignMember\" xlink:to=\"us-gaap_GeographicDistributionForeignMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionForeignMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Foreign [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskTwoMember\" xlink:to=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Customer B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskFourMember\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskFourMember\" xlink:to=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xml:lang=\"en-US\">Two Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CapstoneBrandMember\" xlink:label=\"CAPC_CapstoneBrandMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CapstoneBrandMember\" xlink:to=\"CAPC_CapstoneBrandMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CapstoneBrandMember_lbl\" xml:lang=\"en-US\">Capstone Brand [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SupplierConcentrationRiskMember\" xlink:to=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Supplier Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"us-gaap_ConcentrationRiskTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskTable\" xlink:to=\"us-gaap_ConcentrationRiskTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskTable_lbl\" xml:lang=\"en-US\">Concentration Risk [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SmartMirrorProductsUSMember\" xlink:label=\"CAPC_SmartMirrorProductsUSMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SmartMirrorProductsUSMember\" xlink:to=\"CAPC_SmartMirrorProductsUSMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SmartMirrorProductsUSMember_lbl\" xml:lang=\"en-US\">Smart Mirror Products U S [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"us-gaap_AccountsPayableCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableCurrent_lbl\" xml:lang=\"en-US\">Accounts payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsPayableCurrent_2_lbl\" xml:lang=\"en-US\">Accounts Payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableMember\" xlink:label=\"us-gaap_AccountsPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableMember\" xlink:to=\"us-gaap_AccountsPayableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableMember_lbl\" xml:lang=\"en-US\">Accounts Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Percentage of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xml:lang=\"en-US\">Concentration risk percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductOrServiceAxis\" xlink:label=\"srt_ProductOrServiceAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_ProductOrServiceAxis\" xlink:to=\"srt_ProductOrServiceAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_ProductOrServiceAxis_lbl\" xml:lang=\"en-US\">Product and Service [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RisksAndUncertaintiesAbstract\" xlink:to=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xml:lang=\"en-US\">Risks and Uncertainties [Abstract]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2022\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"capc-20221231.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">CAPC:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">us-gaap:GeographicDistributionDomesticMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2021-01-012021-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">CAPC:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember 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Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember', 'us-gaap:ConcentrationRiskByTypeAxis=CAPC:CustomerConcentrationRiskOneMember']"
123
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:us-gaap=\"http://fasb.org/srt-sup/2022q3\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:srt-types=\"http://fasb.org/srt-types/2022\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" elementFormDefault=\"qualified\" targetNamespace=\"http://capstonecompaniesinc.com/20221231\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2022\" schemaLocation=\"https://xbrl.sec.gov/dei/2022/dei-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/srt-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/srt/2022q3/srt-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2022\" schemaLocation=\"https://xbrl.sec.gov/country/2022/country-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" id=\"ConcentrationsOfCreditRiskAndEconomicDependenceDetails\">\n\t <link:definition>00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)</link:definition>\n\t <link:usedOn>link:presentationLink</link:usedOn>\n\t <link:usedOn>link:calculationLink</link:usedOn>\n\t <link:usedOn>link:definitionLink</link:usedOn>\n\t</link:roleType>\n\t</appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"loc_us-gaapRisksAndUncertaintiesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRisksAndUncertaintiesAbstract\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"90\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"170\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember\"/>\n <link:presentationArc order=\"210\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_0\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember_120\" xlink:type=\"arc\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember_0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_80\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_80\" xlink:type=\"arc\" order=\"82\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember_120\" xlink:type=\"arc\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\" xlink:type=\"arc\" order=\"162\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember_200\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember_200\" xlink:type=\"arc\" order=\"202\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_250\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross_250\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent_250\" xlink:type=\"arc\" order=\"2\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionDomesticMember\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionDomesticMember\" xlink:to=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Domestic [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"us-gaap_ConcentrationRiskLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskLineItems\" xlink:to=\"us-gaap_ConcentrationRiskLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskLineItems_lbl\" xml:lang=\"en-US\">Concentration Risk [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"us-gaap_CostOfGoodsTotalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfGoodsTotalMember\" xlink:to=\"us-gaap_CostOfGoodsTotalMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfGoodsTotalMember_lbl\" xml:lang=\"en-US\">Cost of Goods and Service Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicConcentrationRiskMember\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"us-gaap_AccountsReceivableGross\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableGross\" xlink:to=\"us-gaap_AccountsReceivableGross_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableGross_lbl\" xml:lang=\"en-US\">Gross Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskTwoMember\" xlink:to=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Vendor B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionAxis\" xlink:label=\"us-gaap_GeographicDistributionAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionAxis\" xlink:to=\"us-gaap_GeographicDistributionAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionAxis_lbl\" xml:lang=\"en-US\">Geographic Distribution [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskOneMember\" xlink:to=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Customer A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskThreeMember\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskThreeMember\" xlink:to=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xml:lang=\"en-US\">One Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskOneMember\" xlink:to=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Vendor A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionForeignMember\" xlink:label=\"us-gaap_GeographicDistributionForeignMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionForeignMember\" xlink:to=\"us-gaap_GeographicDistributionForeignMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionForeignMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Foreign [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskTwoMember\" xlink:to=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Customer B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskFourMember\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskFourMember\" xlink:to=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xml:lang=\"en-US\">Two Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CapstoneBrandMember\" xlink:label=\"CAPC_CapstoneBrandMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CapstoneBrandMember\" xlink:to=\"CAPC_CapstoneBrandMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CapstoneBrandMember_lbl\" xml:lang=\"en-US\">Capstone Brand [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SupplierConcentrationRiskMember\" xlink:to=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Supplier Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"us-gaap_ConcentrationRiskTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskTable\" xlink:to=\"us-gaap_ConcentrationRiskTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskTable_lbl\" xml:lang=\"en-US\">Concentration Risk [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SmartMirrorProductsUSMember\" xlink:label=\"CAPC_SmartMirrorProductsUSMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SmartMirrorProductsUSMember\" xlink:to=\"CAPC_SmartMirrorProductsUSMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SmartMirrorProductsUSMember_lbl\" xml:lang=\"en-US\">Smart Mirror Products U S [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"us-gaap_AccountsPayableCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableCurrent_lbl\" xml:lang=\"en-US\">Accounts payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsPayableCurrent_2_lbl\" xml:lang=\"en-US\">Accounts Payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableMember\" xlink:label=\"us-gaap_AccountsPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableMember\" xlink:to=\"us-gaap_AccountsPayableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableMember_lbl\" xml:lang=\"en-US\">Accounts Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Percentage of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xml:lang=\"en-US\">Concentration risk percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductOrServiceAxis\" xlink:label=\"srt_ProductOrServiceAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_ProductOrServiceAxis\" xlink:to=\"srt_ProductOrServiceAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_ProductOrServiceAxis_lbl\" xml:lang=\"en-US\">Product and Service [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RisksAndUncertaintiesAbstract\" xlink:to=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xml:lang=\"en-US\">Risks and Uncertainties [Abstract]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2022\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"capc-20221231.xsd\" 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-> to=us-gaap:GeographicConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:GeographicConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:GeographicConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:GeographicConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:GeographicConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:GeographicConcentrationRiskMember\n\nReferences:\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:GeographicConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember']"
124
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:us-gaap=\"http://fasb.org/srt-sup/2022q3\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:srt-types=\"http://fasb.org/srt-types/2022\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" elementFormDefault=\"qualified\" targetNamespace=\"http://capstonecompaniesinc.com/20221231\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2022\" schemaLocation=\"https://xbrl.sec.gov/dei/2022/dei-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/srt-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/srt/2022q3/srt-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2022\" schemaLocation=\"https://xbrl.sec.gov/country/2022/country-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" id=\"ConcentrationsOfCreditRiskAndEconomicDependenceDetails\">\n\t <link:definition>00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)</link:definition>\n\t <link:usedOn>link:presentationLink</link:usedOn>\n\t <link:usedOn>link:calculationLink</link:usedOn>\n\t <link:usedOn>link:definitionLink</link:usedOn>\n\t</link:roleType>\n\t</appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"loc_us-gaapRisksAndUncertaintiesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRisksAndUncertaintiesAbstract\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"90\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"170\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember\"/>\n <link:presentationArc order=\"210\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_0\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember_120\" xlink:type=\"arc\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember_0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_80\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_80\" xlink:type=\"arc\" order=\"82\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember_120\" xlink:type=\"arc\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\" xlink:type=\"arc\" order=\"162\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember_200\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember_200\" xlink:type=\"arc\" order=\"202\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_250\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross_250\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent_250\" xlink:type=\"arc\" order=\"2\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionDomesticMember\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionDomesticMember\" xlink:to=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Domestic [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"us-gaap_ConcentrationRiskLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskLineItems\" xlink:to=\"us-gaap_ConcentrationRiskLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskLineItems_lbl\" xml:lang=\"en-US\">Concentration Risk [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"us-gaap_CostOfGoodsTotalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfGoodsTotalMember\" xlink:to=\"us-gaap_CostOfGoodsTotalMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfGoodsTotalMember_lbl\" xml:lang=\"en-US\">Cost of Goods and Service Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicConcentrationRiskMember\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"us-gaap_AccountsReceivableGross\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableGross\" xlink:to=\"us-gaap_AccountsReceivableGross_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableGross_lbl\" xml:lang=\"en-US\">Gross Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskTwoMember\" xlink:to=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Vendor B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionAxis\" xlink:label=\"us-gaap_GeographicDistributionAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionAxis\" xlink:to=\"us-gaap_GeographicDistributionAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionAxis_lbl\" xml:lang=\"en-US\">Geographic Distribution [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskOneMember\" xlink:to=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Customer A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskThreeMember\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskThreeMember\" xlink:to=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xml:lang=\"en-US\">One Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskOneMember\" xlink:to=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Vendor A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionForeignMember\" xlink:label=\"us-gaap_GeographicDistributionForeignMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionForeignMember\" xlink:to=\"us-gaap_GeographicDistributionForeignMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionForeignMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Foreign [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskTwoMember\" xlink:to=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Customer B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskFourMember\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskFourMember\" xlink:to=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xml:lang=\"en-US\">Two Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CapstoneBrandMember\" xlink:label=\"CAPC_CapstoneBrandMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CapstoneBrandMember\" xlink:to=\"CAPC_CapstoneBrandMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CapstoneBrandMember_lbl\" xml:lang=\"en-US\">Capstone Brand [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SupplierConcentrationRiskMember\" xlink:to=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Supplier Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"us-gaap_ConcentrationRiskTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskTable\" xlink:to=\"us-gaap_ConcentrationRiskTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskTable_lbl\" xml:lang=\"en-US\">Concentration Risk [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SmartMirrorProductsUSMember\" xlink:label=\"CAPC_SmartMirrorProductsUSMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SmartMirrorProductsUSMember\" xlink:to=\"CAPC_SmartMirrorProductsUSMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SmartMirrorProductsUSMember_lbl\" xml:lang=\"en-US\">Smart Mirror Products U S [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"us-gaap_AccountsPayableCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableCurrent_lbl\" xml:lang=\"en-US\">Accounts payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsPayableCurrent_2_lbl\" xml:lang=\"en-US\">Accounts Payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableMember\" xlink:label=\"us-gaap_AccountsPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableMember\" xlink:to=\"us-gaap_AccountsPayableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableMember_lbl\" xml:lang=\"en-US\">Accounts Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Percentage of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xml:lang=\"en-US\">Concentration risk percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductOrServiceAxis\" xlink:label=\"srt_ProductOrServiceAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_ProductOrServiceAxis\" xlink:to=\"srt_ProductOrServiceAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_ProductOrServiceAxis_lbl\" xml:lang=\"en-US\">Product and Service [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RisksAndUncertaintiesAbstract\" xlink:to=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xml:lang=\"en-US\">Risks and Uncertainties [Abstract]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2022\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"capc-20221231.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">CAPC:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">us-gaap:GeographicDistributionDomesticMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2021-01-012021-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">CAPC:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember 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http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:CostOfGoodsTotalMember', 'us-gaap:ConcentrationRiskByTypeAxis=CAPC:SupplierConcentrationRiskThreeMember']"
125
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:us-gaap=\"http://fasb.org/srt-sup/2022q3\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:srt-types=\"http://fasb.org/srt-types/2022\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" elementFormDefault=\"qualified\" targetNamespace=\"http://capstonecompaniesinc.com/20221231\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2022\" schemaLocation=\"https://xbrl.sec.gov/dei/2022/dei-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/srt-sup/2022q3\" schemaLocation=\"https://xbrl.fasb.org/srt/2022q3/srt-sup-2022q3.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2022\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2022\" schemaLocation=\"https://xbrl.sec.gov/country/2022/country-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2022\" schemaLocation=\"https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" id=\"ConcentrationsOfCreditRiskAndEconomicDependenceDetails\">\n\t <link:definition>00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)</link:definition>\n\t <link:usedOn>link:presentationLink</link:usedOn>\n\t <link:usedOn>link:calculationLink</link:usedOn>\n\t <link:usedOn>link:definitionLink</link:usedOn>\n\t</link:roleType>\n\t</appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"loc_us-gaapRisksAndUncertaintiesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRisksAndUncertaintiesAbstract\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"90\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"130\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"170\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember\"/>\n <link:presentationArc order=\"210\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20221231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://capstonecompaniesinc.com/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_0\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember_120\" xlink:type=\"arc\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskOneMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskOneMember_0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCCustomerConcentrationRiskTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_80\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_80\" xlink:type=\"arc\" order=\"82\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskOneMember_120\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskOneMember_120\" xlink:type=\"arc\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_CAPCSupplierConcentrationRiskTwoMember_160\" xlink:type=\"arc\" order=\"162\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"loc_us-gaapSupplierConcentrationRiskMember_200\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapSupplierConcentrationRiskMember_200\" xlink:type=\"arc\" order=\"202\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_250\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"loc_us-gaapAccountsReceivableGross_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableGross_250\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"loc_us-gaapAccountsPayableCurrent_250\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapAccountsPayableCurrent_250\" xlink:type=\"arc\" order=\"2\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionDomesticMember\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionDomesticMember\" xlink:to=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Domestic [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"us-gaap_ConcentrationRiskLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskLineItems\" xlink:to=\"us-gaap_ConcentrationRiskLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskLineItems_lbl\" xml:lang=\"en-US\">Concentration Risk [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"us-gaap_CostOfGoodsTotalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfGoodsTotalMember\" xlink:to=\"us-gaap_CostOfGoodsTotalMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfGoodsTotalMember_lbl\" xml:lang=\"en-US\">Cost of Goods and Service Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicConcentrationRiskMember\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableGross\" xlink:label=\"us-gaap_AccountsReceivableGross\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableGross\" xlink:to=\"us-gaap_AccountsReceivableGross_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableGross_lbl\" xml:lang=\"en-US\">Gross Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskTwoMember\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskTwoMember\" xlink:to=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Vendor B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionAxis\" xlink:label=\"us-gaap_GeographicDistributionAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionAxis\" xlink:to=\"us-gaap_GeographicDistributionAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionAxis_lbl\" xml:lang=\"en-US\">Geographic Distribution [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskOneMember\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskOneMember\" xlink:to=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Customer A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskThreeMember\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskThreeMember\" xlink:to=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskThreeMember_lbl\" xml:lang=\"en-US\">One Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskOneMember\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskOneMember\" xlink:to=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Vendor A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GeographicDistributionForeignMember\" xlink:label=\"us-gaap_GeographicDistributionForeignMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionForeignMember\" xlink:to=\"us-gaap_GeographicDistributionForeignMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionForeignMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Foreign [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CustomerConcentrationRiskTwoMember\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CustomerConcentrationRiskTwoMember\" xlink:to=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CustomerConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Customer B [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SupplierConcentrationRiskFourMember\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SupplierConcentrationRiskFourMember\" xlink:to=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SupplierConcentrationRiskFourMember_lbl\" xml:lang=\"en-US\">Two Vendor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_CapstoneBrandMember\" xlink:label=\"CAPC_CapstoneBrandMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_CapstoneBrandMember\" xlink:to=\"CAPC_CapstoneBrandMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_CapstoneBrandMember_lbl\" xml:lang=\"en-US\">Capstone Brand [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplierConcentrationRiskMember\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SupplierConcentrationRiskMember\" xlink:to=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SupplierConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Supplier Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"us-gaap_ConcentrationRiskTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskTable\" xlink:to=\"us-gaap_ConcentrationRiskTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskTable_lbl\" xml:lang=\"en-US\">Concentration Risk [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20221231.xsd#CAPC_SmartMirrorProductsUSMember\" xlink:label=\"CAPC_SmartMirrorProductsUSMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"CAPC_SmartMirrorProductsUSMember\" xlink:to=\"CAPC_SmartMirrorProductsUSMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"CAPC_SmartMirrorProductsUSMember_lbl\" xml:lang=\"en-US\">Smart Mirror Products U S [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableCurrent\" xlink:label=\"us-gaap_AccountsPayableCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableCurrent\" xlink:to=\"us-gaap_AccountsPayableCurrent_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableCurrent_lbl\" xml:lang=\"en-US\">Accounts payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsPayableCurrent_2_lbl\" xml:lang=\"en-US\">Accounts Payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsPayableMember\" xlink:label=\"us-gaap_AccountsPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableMember\" xlink:to=\"us-gaap_AccountsPayableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableMember_lbl\" xml:lang=\"en-US\">Accounts Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Percentage of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xml:lang=\"en-US\">Concentration risk percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ProductOrServiceAxis\" xlink:label=\"srt_ProductOrServiceAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_ProductOrServiceAxis\" xlink:to=\"srt_ProductOrServiceAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_ProductOrServiceAxis_lbl\" xml:lang=\"en-US\">Product and Service [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RisksAndUncertaintiesAbstract\" xlink:to=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xml:lang=\"en-US\">Risks and Uncertainties [Abstract]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:CAPC=\"http://capstonecompaniesinc.com/20221231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2022\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2022\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2022\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"capc-20221231.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">CAPC:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">us-gaap:GeographicDistributionDomesticMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2021-01-012021-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">CAPC:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember 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(role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:AccountsPayableMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/Debt\n Path: Extinguishment of Debt, Type [Domain] > Accounts Payable [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Fair Value by Liability Class [Domain] > Accounts Payable [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:AccountsPayableMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationByLiabilityClassDomain -> to=us-gaap:AccountsPayableMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationByLiabilityClassDomain -> to=us-gaap:AccountsPayableMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ExtinguishmentOfDebtTypeDomain -> to=us-gaap:AccountsPayableMember (role=http://fasb.org/us-gaap/role/disclosure/DebtScheduleOfExtinguishmentOfDebtTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ExtinguishmentOfDebtTypeDomain -> to=us-gaap:AccountsPayableMember (role=http://fasb.org/us-gaap/role/disclosure/DebtScheduleOfExtinguishmentOfDebtTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:AccountsPayableMember', 'us-gaap:ConcentrationRiskByTypeAxis=CAPC:SupplierConcentrationRiskThreeMember']"
126
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns:xl=\"http://www.xbrl.org/2003/XLink\" xmlns:ref=\"http://www.xbrl.org/2006/ref\" xmlns:currency=\"http://xbrl.sec.gov/currency/2023\" xmlns:us-gaap-att=\"http://fasb.org/us-gaap/attributes\" xmlns:sic=\"http://xbrl.sec.gov/sic/2023\" xmlns:exch=\"http://xbrl.sec.gov/exch/2023\" xmlns:invest=\"http://xbrl.sec.gov/invest/2013-01-31\" xmlns:negated=\"http://www.xbrl.org/2009/role/negated\" xmlns:naics=\"http://xbrl.sec.gov/naics/2023\" xmlns:us-types=\"http://fasb.org/us-types/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:country=\"http://xbrl.sec.gov/country/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:srt-roles=\"http://fasb.org/srt-roles/2023\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:num=\"http://www.xbrl.org/dtr/type/numeric\" xmlns:nonnum=\"http://www.xbrl.org/dtr/type/non-numeric\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:gpox=\"http://gpox.com/20231031\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://gpox.com/20231031\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/currency/2023\" schemaLocation=\"https://xbrl.sec.gov/currency/2023/currency-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/non-numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/exch/2023\" schemaLocation=\"https://xbrl.sec.gov/exch/2023/exch-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/arcrole/fact-explanatoryFact\" schemaLocation=\"http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/negated\" schemaLocation=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/net\" schemaLocation=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/naics/2023\" schemaLocation=\"https://xbrl.sec.gov/naics/2023/naics-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/sic/2023\" schemaLocation=\"https://xbrl.sec.gov/sic/2023/sic-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20231031.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"loc_us-gaapAccountingPoliciesAbstract_c4c27a\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable_c46109\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract_c4c27a\" xlink:to=\"loc_us-gaapStatementTable_c46109\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"loc_us-gaapStatementLineItems_e07bdc\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapStatementLineItems_e07bdc\" order=\"2000\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"loc_us-gaapStatementClassOfStockAxis_c824db\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapStatementClassOfStockAxis_c824db\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain_135503\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementClassOfStockAxis_c824db\" xlink:to=\"loc_us-gaapClassOfStockDomain_135503\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"loc_us-gaapDerivativeInstrumentRiskAxis_ec872e\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapDerivativeInstrumentRiskAxis_ec872e\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain_ef1771\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis_ec872e\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain_ef1771\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis\" xlink:label=\"loc_srtProductOrServiceAxis_20610c\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_srtProductOrServiceAxis_20610c\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain_14dbec\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductOrServiceAxis_20610c\" xlink:to=\"loc_srtProductsAndServicesDomain_14dbec\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"loc_us-gaapShortTermDebtTypeAxis_395b61\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapShortTermDebtTypeAxis_395b61\" 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xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_c9bd1f\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_1232d0\" xlink:to=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_653820\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_653820\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_653820\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis_225538\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis_225538\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis_225538\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember_5d5c66\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_135503\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember_5d5c66\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember_6600e2\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain_ef1771\" xlink:to=\"loc_gpoxWarrantsMember_6600e2\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember_fb0c30\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_135503\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember_fb0c30\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember_a938be\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_14dbec\" xlink:to=\"loc_us-gaapProductMember_a938be\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember_e537e5\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain_478673\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember_e537e5\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_8bff56\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_14dbec\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_8bff56\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember_196669\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxMrVaporMember_196669\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember_d9c99d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxNutriumphMember_d9c99d\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember_17d18a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\" xlink:to=\"loc_us-gaapAccountsReceivableMember_17d18a\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember_09827b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember_09827b\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember_101813\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember_101813\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember_45ea35\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember_45ea35\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember_68f639\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxDistroMember_68f639\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_FlayvorzMember\" xlink:label=\"loc_gpoxFlayvorzMember_3a255d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxFlayvorzMember_3a255d\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_d2e17d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_d2e17d\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_AccountsPayableAndAccruedLiabilities\" xlink:label=\"loc_gpoxAccountsPayableAndAccruedLiabilities_cb2622\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxAccountsPayableAndAccruedLiabilities_cb2622\" order=\"1\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent_b6691a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent_b6691a\" order=\"2\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers_cde144\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_srtPayablesToCustomers_cde144\" order=\"3\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding_02fcb8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding_02fcb8\" order=\"4\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue_763109\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue_763109\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent_c628bf\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent_c628bf\" order=\"6\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent_0ef2f1\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent_0ef2f1\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent_9d0eb8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent_9d0eb8\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue_e97a50\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapCostOfRevenue_e97a50\" order=\"9\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_c99fb4\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_c99fb4\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues_63e7b4\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapRevenues_63e7b4\" order=\"11\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit_006394\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapGrossProfit_006394\" order=\"12\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit_fecd51\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapSecurityDeposit_fecd51\" order=\"13\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet_d5055b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapInventoryNet_d5055b\" order=\"14\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_e54069\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_e54069\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockBasedCompensationExpense\" xlink:label=\"loc_gpoxStockBasedCompensationExpense_4dd385\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxStockBasedCompensationExpense_4dd385\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices_9afb45\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxPrepaidServices_9afb45\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1_b15340\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1_b15340\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding_a1a8fa\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding_a1a8fa\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding_168f88\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding_168f88\" order=\"20\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20231031.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20231031.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"loc_us-gaapStatementLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapStatementTable\" order=\"2000\" xbrldt:contextElement=\"segment\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"loc_us-gaapStatementClassOfStockAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapStatementClassOfStockAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapStatementClassOfStockAxis\" xlink:to=\"loc_us-gaapClassOfStockDomain\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapStatementClassOfStockAxis\" xlink:to=\"loc_us-gaapClassOfStockDomain_10\" order=\"30\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"loc_us-gaapDerivativeInstrumentRiskAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapDerivativeInstrumentRiskAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain_10\" order=\"40\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis\" xlink:label=\"loc_srtProductOrServiceAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_srtProductOrServiceAxis\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srtProductOrServiceAxis\" xlink:to=\"loc_srtProductsAndServicesDomain\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srtProductOrServiceAxis\" xlink:to=\"loc_srtProductsAndServicesDomain_10\" order=\"60\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"loc_us-gaapShortTermDebtTypeAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapShortTermDebtTypeAxis\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain\" order=\"60\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain_10\" order=\"70\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis\" xlink:label=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain\" order=\"80\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain_10\" order=\"90\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" order=\"110\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" order=\"130\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain\" xlink:to=\"loc_gpoxWarrantsMember\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_us-gaapProductMember\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxMrVaporMember\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxNutriumphMember\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapAccountsReceivableMember\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxDistroMember\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_FlayvorzMember\" xlink:label=\"loc_gpoxFlayvorzMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxFlayvorzMember\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_AccountsPayableAndAccruedLiabilities\" xlink:label=\"loc_gpoxAccountsPayableAndAccruedLiabilities\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxAccountsPayableAndAccruedLiabilities\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_srtPayablesToCustomers\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCostOfRevenue\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapRevenues\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapGrossProfit\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapSecurityDeposit\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapInventoryNet\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockBasedCompensationExpense\" xlink:label=\"loc_gpoxStockBasedCompensationExpense\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxStockBasedCompensationExpense\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaidServices\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding\" order=\"20\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockBasedCompensationExpense\" xlink:label=\"gpox_StockBasedCompensationExpense\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockBasedCompensationExpense\" xlink:to=\"gpox_StockBasedCompensationExpense_lbl_33a52f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockBasedCompensationExpense_lbl_33a52f\" xml:lang=\"en-US\">Stock-based compensation expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"us-gaap_ProductMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductMember\" xlink:to=\"us-gaap_ProductMember_lbl_724f01\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductMember_lbl_724f01\" xml:lang=\"en-US\">Merchandise And Product Sales [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConvertibleNotesPayableMember\" xlink:to=\"us-gaap_ConvertibleNotesPayableMember_lbl_284339\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember_lbl_284339\" xml:lang=\"en-US\">Convertible Notes [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_69ee29\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_69ee29\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"us-gaap_StatementClassOfStockAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementClassOfStockAxis\" xlink:to=\"us-gaap_StatementClassOfStockAxis_lbl_d30134\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementClassOfStockAxis_lbl_d30134\" xml:lang=\"en-US\">Statement Class Of Stock Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_2fc9f6\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_46c71f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_2fc9f6\" xml:lang=\"en-US\">Accounts receivable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_46c71f\" xml:lang=\"en-US\">Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_DistroMember\" xlink:label=\"gpox_DistroMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_DistroMember\" xlink:to=\"gpox_DistroMember_lbl_3e36f8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_DistroMember_lbl_3e36f8\" xml:lang=\"en-US\">Distro [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"us-gaap_SecurityDeposit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_0defed\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_a77044\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SecurityDeposit_lbl_0defed\" xml:lang=\"en-US\">Security Deposit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_SecurityDeposit_lbl_a77044\" xml:lang=\"en-US\">Security deposit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:to=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_139fe6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_139fe6\" xml:lang=\"en-US\">Cash and cash equivalents</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl_9a1585\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl_9a1585\" xml:lang=\"en-US\">Sales Revenue [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"srt_PayablesToCustomers\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_PayablesToCustomers\" xlink:to=\"srt_PayablesToCustomers_lbl_5ed8ea\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_PayablesToCustomers\" xlink:to=\"srt_PayablesToCustomers_lbl_4\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"srt_PayablesToCustomers_lbl_5ed8ea\" xml:lang=\"en-US\">Stock payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_PayablesToCustomers_lbl_4\" xml:lang=\"en-US\">[Broker-Dealer, Payable to Customer]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"us-gaap_CostOfRevenue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_27918f\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_a7e933\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfRevenue_lbl_27918f\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CostOfRevenue_lbl_a7e933\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ComprisedOfStockPayableMember\" xlink:label=\"gpox_ComprisedOfStockPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ComprisedOfStockPayableMember\" xlink:to=\"gpox_ComprisedOfStockPayableMember_lbl_9c8e93\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ComprisedOfStockPayableMember_lbl_9c8e93\" xml:lang=\"en-US\">Comprised of stock payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"us-gaap_StatementLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementLineItems\" xlink:to=\"us-gaap_StatementLineItems_lbl_b50af8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementLineItems_lbl_b50af8\" xml:lang=\"en-US\">Statement [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"us-gaap_GrossProfit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_df463b\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_4\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_c7df25\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/totalLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_df463b\" xml:lang=\"en-US\">Gross Profit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GrossProfit_lbl_4\" xml:lang=\"en-US\">[Gross Profit]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_c7df25\" xml:lang=\"en-US\">Gross profit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableTradeCurrent\" xlink:to=\"us-gaap_AccountsPayableTradeCurrent_lbl_93daf9\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent_lbl_93daf9\" xml:lang=\"en-US\">Trade payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ExecutivesAndSeniorManagementMember\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ExecutivesAndSeniorManagementMember\" xlink:to=\"gpox_ExecutivesAndSeniorManagementMember_lbl_9f9b79\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember_lbl_9f9b79\" xml:lang=\"en-US\">Executives and senior management [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockForOfficeRentMember\" xlink:label=\"gpox_StockForOfficeRentMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockForOfficeRentMember\" xlink:to=\"gpox_StockForOfficeRentMember_lbl_207ba8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockForOfficeRentMember_lbl_207ba8\" xml:lang=\"en-US\">Stock for office rent [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConversionOfStockSharesConverted1\" xlink:to=\"us-gaap_ConversionOfStockSharesConverted1_lbl_332508\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1_lbl_332508\" xml:lang=\"en-US\">Convertible shares</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2b3532\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2b3532\" xml:lang=\"en-US\">Series A Non - Voting Redeemable Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_8be202\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_01ce9f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_8be202\" xml:lang=\"en-US\">Series A Non-Voting Redeemable Preferred stock [Member]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_01ce9f\" xml:lang=\"en-US\">Series A Non-Voting Redeemable Preferred stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_AccountsPayableAndAccruedLiabilities\" xlink:label=\"gpox_AccountsPayableAndAccruedLiabilities\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_AccountsPayableAndAccruedLiabilities\" xlink:to=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_8486d9\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_AccountsPayableAndAccruedLiabilities\" xlink:to=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_2\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_8486d9\" xml:lang=\"en-US\">Accounts payable and accrued liabilities</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_2\" xml:lang=\"en-US\">[Accounts payable and accrued liabilities 1]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis\" xlink:label=\"us-gaap_StatementEquityComponentsAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementEquityComponentsAxis\" xlink:to=\"us-gaap_StatementEquityComponentsAxis_lbl_451143\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementEquityComponentsAxis_lbl_451143\" xml:lang=\"en-US\">Equity Components [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_39690d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_39690d\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_MrVaporMember\" xlink:label=\"gpox_MrVaporMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_MrVaporMember\" xlink:to=\"gpox_MrVaporMember_lbl_6badde\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_MrVaporMember_lbl_6badde\" xml:lang=\"en-US\">Mr. Vapor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"us-gaap_CommonStockSharesOutstanding\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_049e9d\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_421ea1\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_14768c\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_049e9d\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_421ea1\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_14768c\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_LoanInducementsOfPromissoryNotesMember\" xlink:label=\"gpox_LoanInducementsOfPromissoryNotesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_LoanInducementsOfPromissoryNotesMember\" xlink:to=\"gpox_LoanInducementsOfPromissoryNotesMember_lbl_e5277d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_LoanInducementsOfPromissoryNotesMember_lbl_e5277d\" xml:lang=\"en-US\">loan inducements of promissory notes [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TotalCustomerConcentrationRiskMember\" xlink:to=\"gpox_TotalCustomerConcentrationRiskMember_lbl_4d7d41\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember_lbl_4d7d41\" xml:lang=\"en-US\">Customer Total [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_CapitalStockPayableMember\" xlink:label=\"gpox_CapitalStockPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_CapitalStockPayableMember\" xlink:to=\"gpox_CapitalStockPayableMember_lbl_1ca34f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_CapitalStockPayableMember_lbl_1ca34f\" xml:lang=\"en-US\">Capital Stock Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"us-gaap_SeriesAPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesAPreferredStockMember\" xlink:to=\"us-gaap_SeriesAPreferredStockMember_lbl_266ab3\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesAPreferredStockMember_lbl_266ab3\" xml:lang=\"en-US\">Series A Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"us-gaap_InventoryNet\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_0a7057\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_c0d85e\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_InventoryNet_lbl_0a7057\" xml:lang=\"en-US\">Inventory</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_InventoryNet_lbl_c0d85e\" xml:lang=\"en-US\">Inventory</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"us-gaap_PrepaidExpenseCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_6a9fb1\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_22404c\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_7a43cb\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_6a9fb1\" xml:lang=\"en-US\">Prepaid expenses</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_22404c\" xml:lang=\"en-US\">Prepaid expenses</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_7a43cb\" xml:lang=\"en-US\">Prepaid expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"us-gaap_AccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableMember\" xlink:to=\"us-gaap_AccountsReceivableMember_lbl_f7da3d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableMember_lbl_f7da3d\" xml:lang=\"en-US\">Accounts Receivable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockOneMember\" xlink:label=\"gpox_OrdinaryCommonStockOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_OrdinaryCommonStockOneMember\" xlink:to=\"gpox_OrdinaryCommonStockOneMember_lbl_e4fd9d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_OrdinaryCommonStockOneMember_lbl_e4fd9d\" xml:lang=\"en-US\">Ordinary Common Stock One [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"gpox_OrdinaryCommonStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_OrdinaryCommonStockMember\" xlink:to=\"gpox_OrdinaryCommonStockMember_lbl_80f961\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_OrdinaryCommonStockMember_lbl_80f961\" xml:lang=\"en-US\">Ordinary Common Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_BrettHPojunisMember\" xlink:label=\"gpox_BrettHPojunisMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_BrettHPojunisMember\" xlink:to=\"gpox_BrettHPojunisMember_lbl_771709\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_BrettHPojunisMember_lbl_771709\" xml:lang=\"en-US\">Brett H. Pojunis [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TwoCustomerConcentrationRiskMember\" xlink:to=\"gpox_TwoCustomerConcentrationRiskMember_lbl_9bef3c\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember_lbl_9bef3c\" xml:lang=\"en-US\">Customer 2 [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"us-gaap_StatementTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementTable\" xlink:to=\"us-gaap_StatementTable_lbl_df1bc8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementTable_lbl_df1bc8\" xml:lang=\"en-US\">Statement [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesCPreferredStockMember\" xlink:label=\"us-gaap_SeriesCPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesCPreferredStockMember\" xlink:to=\"us-gaap_SeriesCPreferredStockMember_lbl_8d1b94\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesCPreferredStockMember_lbl_8d1b94\" xml:lang=\"en-US\">Series C Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockPayableNonAffiliatesMember\" xlink:label=\"gpox_StockPayableNonAffiliatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockPayableNonAffiliatesMember\" xlink:to=\"gpox_StockPayableNonAffiliatesMember_lbl_3516d5\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockPayableNonAffiliatesMember_lbl_3516d5\" xml:lang=\"en-US\">Stock Payable Non Affiliates [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaidServices\" xlink:label=\"gpox_PrepaidServices\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaidServices\" xlink:to=\"gpox_PrepaidServices_lbl_42e0e6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaidServices_lbl_42e0e6\" xml:lang=\"en-US\">Prepaid services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_EmployeesMember\" xlink:label=\"gpox_EmployeesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_EmployeesMember\" xlink:to=\"gpox_EmployeesMember_lbl_a865e9\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_EmployeesMember_lbl_a865e9\" xml:lang=\"en-US\">Employees [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_DerivativeInstrumentRiskAxis\" xlink:to=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_1720a8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_1720a8\" xml:lang=\"en-US\">Derivative Instrument Risk Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_OtherLiabilitiesCurrent\" xlink:to=\"us-gaap_OtherLiabilitiesCurrent_lbl_80e7ab\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent_lbl_80e7ab\" xml:lang=\"en-US\">Payroll liabilities</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:to=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_9546df\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_9546df\" xml:lang=\"en-US\">Prepayment for common shares issued to consultants</link:label>\n <link:loc \n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:gpox=\"http://gpox.com/20231031\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\"><link:schemaRef xlink:href=\"gpox-20231031.xsd\" xlink:type=\"simple\"/>\n\t<context 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http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember', 'us-gaap:ConcentrationRiskByTypeAxis=gpox:TwoCustomerConcentrationRiskMember']"
127
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns:xl=\"http://www.xbrl.org/2003/XLink\" xmlns:ref=\"http://www.xbrl.org/2006/ref\" xmlns:currency=\"http://xbrl.sec.gov/currency/2023\" xmlns:us-gaap-att=\"http://fasb.org/us-gaap/attributes\" xmlns:sic=\"http://xbrl.sec.gov/sic/2023\" xmlns:exch=\"http://xbrl.sec.gov/exch/2023\" xmlns:invest=\"http://xbrl.sec.gov/invest/2013-01-31\" xmlns:negated=\"http://www.xbrl.org/2009/role/negated\" xmlns:naics=\"http://xbrl.sec.gov/naics/2023\" xmlns:us-types=\"http://fasb.org/us-types/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:country=\"http://xbrl.sec.gov/country/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:srt-roles=\"http://fasb.org/srt-roles/2023\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:num=\"http://www.xbrl.org/dtr/type/numeric\" xmlns:nonnum=\"http://www.xbrl.org/dtr/type/non-numeric\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:gpox=\"http://gpox.com/20231031\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://gpox.com/20231031\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/currency/2023\" schemaLocation=\"https://xbrl.sec.gov/currency/2023/currency-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/non-numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/exch/2023\" schemaLocation=\"https://xbrl.sec.gov/exch/2023/exch-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/arcrole/fact-explanatoryFact\" schemaLocation=\"http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/negated\" schemaLocation=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/net\" schemaLocation=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/naics/2023\" schemaLocation=\"https://xbrl.sec.gov/naics/2023/naics-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/sic/2023\" schemaLocation=\"https://xbrl.sec.gov/sic/2023/sic-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20231031.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"loc_us-gaapAccountingPoliciesAbstract_c4c27a\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable_c46109\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract_c4c27a\" xlink:to=\"loc_us-gaapStatementTable_c46109\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"loc_us-gaapStatementLineItems_e07bdc\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapStatementLineItems_e07bdc\" order=\"2000\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"loc_us-gaapStatementClassOfStockAxis_c824db\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapStatementClassOfStockAxis_c824db\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain_135503\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementClassOfStockAxis_c824db\" xlink:to=\"loc_us-gaapClassOfStockDomain_135503\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"loc_us-gaapDerivativeInstrumentRiskAxis_ec872e\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapDerivativeInstrumentRiskAxis_ec872e\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain_ef1771\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis_ec872e\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain_ef1771\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis\" xlink:label=\"loc_srtProductOrServiceAxis_20610c\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_srtProductOrServiceAxis_20610c\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain_14dbec\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductOrServiceAxis_20610c\" xlink:to=\"loc_srtProductsAndServicesDomain_14dbec\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"loc_us-gaapShortTermDebtTypeAxis_395b61\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapShortTermDebtTypeAxis_395b61\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain_478673\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis_395b61\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain_478673\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis\" xlink:label=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_1232d0\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_1232d0\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_c9bd1f\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_1232d0\" xlink:to=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_653820\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_653820\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_653820\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis_225538\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis_225538\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis_225538\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember_5d5c66\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_135503\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember_5d5c66\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember_6600e2\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain_ef1771\" xlink:to=\"loc_gpoxWarrantsMember_6600e2\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember_fb0c30\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_135503\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember_fb0c30\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember_a938be\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_14dbec\" xlink:to=\"loc_us-gaapProductMember_a938be\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember_e537e5\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain_478673\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember_e537e5\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_8bff56\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_14dbec\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_8bff56\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember_196669\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxMrVaporMember_196669\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember_d9c99d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxNutriumphMember_d9c99d\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember_17d18a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\" xlink:to=\"loc_us-gaapAccountsReceivableMember_17d18a\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember_09827b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember_09827b\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember_101813\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember_101813\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember_45ea35\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember_45ea35\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember_68f639\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxDistroMember_68f639\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_FlayvorzMember\" xlink:label=\"loc_gpoxFlayvorzMember_3a255d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxFlayvorzMember_3a255d\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_d2e17d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_d2e17d\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_AccountsPayableAndAccruedLiabilities\" xlink:label=\"loc_gpoxAccountsPayableAndAccruedLiabilities_cb2622\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxAccountsPayableAndAccruedLiabilities_cb2622\" order=\"1\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent_b6691a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent_b6691a\" order=\"2\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers_cde144\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_srtPayablesToCustomers_cde144\" order=\"3\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding_02fcb8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding_02fcb8\" order=\"4\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue_763109\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue_763109\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent_c628bf\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent_c628bf\" order=\"6\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent_0ef2f1\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent_0ef2f1\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent_9d0eb8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent_9d0eb8\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue_e97a50\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapCostOfRevenue_e97a50\" order=\"9\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_c99fb4\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_c99fb4\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues_63e7b4\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapRevenues_63e7b4\" order=\"11\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit_006394\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapGrossProfit_006394\" order=\"12\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit_fecd51\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapSecurityDeposit_fecd51\" order=\"13\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet_d5055b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapInventoryNet_d5055b\" order=\"14\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_e54069\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_e54069\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockBasedCompensationExpense\" xlink:label=\"loc_gpoxStockBasedCompensationExpense_4dd385\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxStockBasedCompensationExpense_4dd385\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices_9afb45\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxPrepaidServices_9afb45\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1_b15340\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1_b15340\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding_a1a8fa\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding_a1a8fa\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding_168f88\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding_168f88\" order=\"20\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20231031.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" 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xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapStatementTable\" order=\"2000\" xbrldt:contextElement=\"segment\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"loc_us-gaapStatementClassOfStockAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapStatementClassOfStockAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain\"/>\n 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xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapDerivativeInstrumentRiskAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain_10\" order=\"40\" 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xlink:to=\"loc_us-gaapShortTermDebtTypeDomain\" order=\"60\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain_10\" order=\"70\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis\" xlink:label=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain\" order=\"80\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain_10\" order=\"90\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" order=\"110\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" order=\"130\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain\" xlink:to=\"loc_gpoxWarrantsMember\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_us-gaapProductMember\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxMrVaporMember\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxNutriumphMember\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapAccountsReceivableMember\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxDistroMember\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_FlayvorzMember\" xlink:label=\"loc_gpoxFlayvorzMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxFlayvorzMember\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_AccountsPayableAndAccruedLiabilities\" xlink:label=\"loc_gpoxAccountsPayableAndAccruedLiabilities\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxAccountsPayableAndAccruedLiabilities\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_srtPayablesToCustomers\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCostOfRevenue\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapRevenues\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapGrossProfit\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapSecurityDeposit\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapInventoryNet\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockBasedCompensationExpense\" xlink:label=\"loc_gpoxStockBasedCompensationExpense\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxStockBasedCompensationExpense\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaidServices\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding\" order=\"20\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockBasedCompensationExpense\" xlink:label=\"gpox_StockBasedCompensationExpense\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockBasedCompensationExpense\" xlink:to=\"gpox_StockBasedCompensationExpense_lbl_33a52f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockBasedCompensationExpense_lbl_33a52f\" xml:lang=\"en-US\">Stock-based compensation expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"us-gaap_ProductMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductMember\" xlink:to=\"us-gaap_ProductMember_lbl_724f01\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductMember_lbl_724f01\" xml:lang=\"en-US\">Merchandise And Product Sales [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConvertibleNotesPayableMember\" xlink:to=\"us-gaap_ConvertibleNotesPayableMember_lbl_284339\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember_lbl_284339\" xml:lang=\"en-US\">Convertible Notes [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_69ee29\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_69ee29\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"us-gaap_StatementClassOfStockAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementClassOfStockAxis\" xlink:to=\"us-gaap_StatementClassOfStockAxis_lbl_d30134\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementClassOfStockAxis_lbl_d30134\" xml:lang=\"en-US\">Statement Class Of Stock Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_2fc9f6\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_46c71f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_2fc9f6\" xml:lang=\"en-US\">Accounts receivable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_46c71f\" xml:lang=\"en-US\">Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_DistroMember\" xlink:label=\"gpox_DistroMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_DistroMember\" xlink:to=\"gpox_DistroMember_lbl_3e36f8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_DistroMember_lbl_3e36f8\" xml:lang=\"en-US\">Distro [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"us-gaap_SecurityDeposit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_0defed\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_a77044\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SecurityDeposit_lbl_0defed\" xml:lang=\"en-US\">Security Deposit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_SecurityDeposit_lbl_a77044\" xml:lang=\"en-US\">Security deposit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:to=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_139fe6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_139fe6\" xml:lang=\"en-US\">Cash and cash equivalents</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl_9a1585\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl_9a1585\" xml:lang=\"en-US\">Sales Revenue [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"srt_PayablesToCustomers\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_PayablesToCustomers\" xlink:to=\"srt_PayablesToCustomers_lbl_5ed8ea\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_PayablesToCustomers\" xlink:to=\"srt_PayablesToCustomers_lbl_4\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"srt_PayablesToCustomers_lbl_5ed8ea\" xml:lang=\"en-US\">Stock payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_PayablesToCustomers_lbl_4\" xml:lang=\"en-US\">[Broker-Dealer, Payable to Customer]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"us-gaap_CostOfRevenue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_27918f\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_a7e933\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfRevenue_lbl_27918f\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CostOfRevenue_lbl_a7e933\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ComprisedOfStockPayableMember\" xlink:label=\"gpox_ComprisedOfStockPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ComprisedOfStockPayableMember\" xlink:to=\"gpox_ComprisedOfStockPayableMember_lbl_9c8e93\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ComprisedOfStockPayableMember_lbl_9c8e93\" xml:lang=\"en-US\">Comprised of stock payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"us-gaap_StatementLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementLineItems\" xlink:to=\"us-gaap_StatementLineItems_lbl_b50af8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementLineItems_lbl_b50af8\" xml:lang=\"en-US\">Statement [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"us-gaap_GrossProfit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_df463b\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_4\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_c7df25\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/totalLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_df463b\" xml:lang=\"en-US\">Gross Profit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GrossProfit_lbl_4\" xml:lang=\"en-US\">[Gross Profit]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_c7df25\" xml:lang=\"en-US\">Gross profit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableTradeCurrent\" xlink:to=\"us-gaap_AccountsPayableTradeCurrent_lbl_93daf9\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent_lbl_93daf9\" xml:lang=\"en-US\">Trade payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ExecutivesAndSeniorManagementMember\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ExecutivesAndSeniorManagementMember\" xlink:to=\"gpox_ExecutivesAndSeniorManagementMember_lbl_9f9b79\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember_lbl_9f9b79\" xml:lang=\"en-US\">Executives and senior management [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockForOfficeRentMember\" xlink:label=\"gpox_StockForOfficeRentMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockForOfficeRentMember\" xlink:to=\"gpox_StockForOfficeRentMember_lbl_207ba8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockForOfficeRentMember_lbl_207ba8\" xml:lang=\"en-US\">Stock for office rent [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConversionOfStockSharesConverted1\" xlink:to=\"us-gaap_ConversionOfStockSharesConverted1_lbl_332508\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1_lbl_332508\" xml:lang=\"en-US\">Convertible shares</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2b3532\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2b3532\" xml:lang=\"en-US\">Series A Non - Voting Redeemable Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_8be202\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_01ce9f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_8be202\" xml:lang=\"en-US\">Series A Non-Voting Redeemable Preferred stock [Member]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_01ce9f\" xml:lang=\"en-US\">Series A Non-Voting Redeemable Preferred stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_AccountsPayableAndAccruedLiabilities\" xlink:label=\"gpox_AccountsPayableAndAccruedLiabilities\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_AccountsPayableAndAccruedLiabilities\" xlink:to=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_8486d9\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_AccountsPayableAndAccruedLiabilities\" xlink:to=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_2\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_8486d9\" xml:lang=\"en-US\">Accounts payable and accrued liabilities</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_2\" xml:lang=\"en-US\">[Accounts payable and accrued liabilities 1]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis\" xlink:label=\"us-gaap_StatementEquityComponentsAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementEquityComponentsAxis\" xlink:to=\"us-gaap_StatementEquityComponentsAxis_lbl_451143\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementEquityComponentsAxis_lbl_451143\" xml:lang=\"en-US\">Equity Components [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_39690d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_39690d\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_MrVaporMember\" xlink:label=\"gpox_MrVaporMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_MrVaporMember\" xlink:to=\"gpox_MrVaporMember_lbl_6badde\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_MrVaporMember_lbl_6badde\" xml:lang=\"en-US\">Mr. Vapor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"us-gaap_CommonStockSharesOutstanding\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_049e9d\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_421ea1\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_14768c\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_049e9d\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_421ea1\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_14768c\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_LoanInducementsOfPromissoryNotesMember\" xlink:label=\"gpox_LoanInducementsOfPromissoryNotesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_LoanInducementsOfPromissoryNotesMember\" xlink:to=\"gpox_LoanInducementsOfPromissoryNotesMember_lbl_e5277d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_LoanInducementsOfPromissoryNotesMember_lbl_e5277d\" xml:lang=\"en-US\">loan inducements of promissory notes [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TotalCustomerConcentrationRiskMember\" xlink:to=\"gpox_TotalCustomerConcentrationRiskMember_lbl_4d7d41\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember_lbl_4d7d41\" xml:lang=\"en-US\">Customer Total [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_CapitalStockPayableMember\" xlink:label=\"gpox_CapitalStockPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_CapitalStockPayableMember\" xlink:to=\"gpox_CapitalStockPayableMember_lbl_1ca34f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_CapitalStockPayableMember_lbl_1ca34f\" xml:lang=\"en-US\">Capital Stock Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"us-gaap_SeriesAPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesAPreferredStockMember\" xlink:to=\"us-gaap_SeriesAPreferredStockMember_lbl_266ab3\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesAPreferredStockMember_lbl_266ab3\" xml:lang=\"en-US\">Series A Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"us-gaap_InventoryNet\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_0a7057\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_c0d85e\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_InventoryNet_lbl_0a7057\" xml:lang=\"en-US\">Inventory</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_InventoryNet_lbl_c0d85e\" xml:lang=\"en-US\">Inventory</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"us-gaap_PrepaidExpenseCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_6a9fb1\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_22404c\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_7a43cb\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_6a9fb1\" xml:lang=\"en-US\">Prepaid expenses</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_22404c\" xml:lang=\"en-US\">Prepaid expenses</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_7a43cb\" xml:lang=\"en-US\">Prepaid expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"us-gaap_AccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableMember\" xlink:to=\"us-gaap_AccountsReceivableMember_lbl_f7da3d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableMember_lbl_f7da3d\" xml:lang=\"en-US\">Accounts Receivable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockOneMember\" xlink:label=\"gpox_OrdinaryCommonStockOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_OrdinaryCommonStockOneMember\" xlink:to=\"gpox_OrdinaryCommonStockOneMember_lbl_e4fd9d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_OrdinaryCommonStockOneMember_lbl_e4fd9d\" xml:lang=\"en-US\">Ordinary Common Stock One [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"gpox_OrdinaryCommonStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_OrdinaryCommonStockMember\" xlink:to=\"gpox_OrdinaryCommonStockMember_lbl_80f961\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_OrdinaryCommonStockMember_lbl_80f961\" xml:lang=\"en-US\">Ordinary Common Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_BrettHPojunisMember\" xlink:label=\"gpox_BrettHPojunisMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_BrettHPojunisMember\" xlink:to=\"gpox_BrettHPojunisMember_lbl_771709\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_BrettHPojunisMember_lbl_771709\" xml:lang=\"en-US\">Brett H. Pojunis [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TwoCustomerConcentrationRiskMember\" xlink:to=\"gpox_TwoCustomerConcentrationRiskMember_lbl_9bef3c\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember_lbl_9bef3c\" xml:lang=\"en-US\">Customer 2 [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"us-gaap_StatementTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementTable\" xlink:to=\"us-gaap_StatementTable_lbl_df1bc8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementTable_lbl_df1bc8\" xml:lang=\"en-US\">Statement [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesCPreferredStockMember\" xlink:label=\"us-gaap_SeriesCPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesCPreferredStockMember\" xlink:to=\"us-gaap_SeriesCPreferredStockMember_lbl_8d1b94\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesCPreferredStockMember_lbl_8d1b94\" xml:lang=\"en-US\">Series C Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockPayableNonAffiliatesMember\" xlink:label=\"gpox_StockPayableNonAffiliatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockPayableNonAffiliatesMember\" xlink:to=\"gpox_StockPayableNonAffiliatesMember_lbl_3516d5\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockPayableNonAffiliatesMember_lbl_3516d5\" xml:lang=\"en-US\">Stock Payable Non Affiliates [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaidServices\" xlink:label=\"gpox_PrepaidServices\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaidServices\" xlink:to=\"gpox_PrepaidServices_lbl_42e0e6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaidServices_lbl_42e0e6\" xml:lang=\"en-US\">Prepaid services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_EmployeesMember\" xlink:label=\"gpox_EmployeesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_EmployeesMember\" xlink:to=\"gpox_EmployeesMember_lbl_a865e9\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_EmployeesMember_lbl_a865e9\" xml:lang=\"en-US\">Employees [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_DerivativeInstrumentRiskAxis\" xlink:to=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_1720a8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_1720a8\" xml:lang=\"en-US\">Derivative Instrument Risk Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_OtherLiabilitiesCurrent\" xlink:to=\"us-gaap_OtherLiabilitiesCurrent_lbl_80e7ab\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent_lbl_80e7ab\" xml:lang=\"en-US\">Payroll liabilities</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:to=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_9546df\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_9546df\" xml:lang=\"en-US\">Prepayment for common shares issued to consultants</link:label>\n <link:loc \n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:gpox=\"http://gpox.com/20231031\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\"><link:schemaRef xlink:href=\"gpox-20231031.xsd\" xlink:type=\"simple\"/>\n\t<context 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contextRef=\"AsOf2023-10-31\" decimals=\"0\" id=\"fid_2019\" unitRef=\"USD\">69288</us-gaap:AccountsReceivableNetCurrent>\n\t<us-gaap:AccountsReceivableNetCurrent contextRef=\"AsOf2023-04-30\" decimals=\"0\" id=\"fid_2020\" unitRef=\"USD\">43614</us-gaap:AccountsReceivableNetCurrent>\n\t<us-gaap:AccountsReceivableNetCurrent contextRef=\"AsOf2023-10-31\" decimals=\"0\" id=\"fid_1443\" unitRef=\"USD\">69288</us-gaap:AccountsReceivableNetCurrent>\n\t<us-gaap:AccountsReceivableNetCurrent contextRef=\"AsOf2023-04-30\" decimals=\"0\" id=\"fid_1444\" unitRef=\"USD\">43614</us-gaap:AccountsReceivableNetCurrent>\n\t<srt:PayablesToCustomers contextRef=\"AsOf2023-10-31_gpox_OrdinaryCommonStockMember\" decimals=\"0\" id=\"fid_1445\" unitRef=\"USD\">190605</srt:PayablesToCustomers>\n\t<srt:PayablesToCustomers contextRef=\"AsOf2022-07-31_gpox_OrdinaryCommonStockMember\" decimals=\"0\" id=\"fid_1446\" unitRef=\"USD\">0</srt:PayablesToCustomers>\n\t<us-gaap:CommonStockSharesOutstanding 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Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6131\n\n\n[Concept Core]\nID: us-gaap:AccountsReceivableMember\nLabel: Accounts Receivable [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nDue from customers or clients for goods or services that have been delivered or sold.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=7521\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=915\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:AccountsReceivableMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Asset Class [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:AccountsReceivableMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:AccountsReceivableMember\n\nReferences:\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:AccountsReceivableMember', 'us-gaap:ConcentrationRiskByTypeAxis=gpox:TwoCustomerConcentrationRiskMember']"
128
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns:xl=\"http://www.xbrl.org/2003/XLink\" xmlns:ref=\"http://www.xbrl.org/2006/ref\" xmlns:currency=\"http://xbrl.sec.gov/currency/2023\" xmlns:us-gaap-att=\"http://fasb.org/us-gaap/attributes\" xmlns:sic=\"http://xbrl.sec.gov/sic/2023\" xmlns:exch=\"http://xbrl.sec.gov/exch/2023\" xmlns:invest=\"http://xbrl.sec.gov/invest/2013-01-31\" xmlns:negated=\"http://www.xbrl.org/2009/role/negated\" xmlns:naics=\"http://xbrl.sec.gov/naics/2023\" xmlns:us-types=\"http://fasb.org/us-types/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:country=\"http://xbrl.sec.gov/country/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:srt-roles=\"http://fasb.org/srt-roles/2023\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:num=\"http://www.xbrl.org/dtr/type/numeric\" xmlns:nonnum=\"http://www.xbrl.org/dtr/type/non-numeric\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:gpox=\"http://gpox.com/20231031\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://gpox.com/20231031\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/currency/2023\" schemaLocation=\"https://xbrl.sec.gov/currency/2023/currency-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/non-numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/exch/2023\" schemaLocation=\"https://xbrl.sec.gov/exch/2023/exch-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/arcrole/fact-explanatoryFact\" schemaLocation=\"http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/negated\" schemaLocation=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/net\" schemaLocation=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/naics/2023\" schemaLocation=\"https://xbrl.sec.gov/naics/2023/naics-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/sic/2023\" schemaLocation=\"https://xbrl.sec.gov/sic/2023/sic-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n 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xlink:label=\"loc_us-gaapAccountingPoliciesAbstract_c4c27a\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable_c46109\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract_c4c27a\" xlink:to=\"loc_us-gaapStatementTable_c46109\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"loc_us-gaapStatementLineItems_e07bdc\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapStatementLineItems_e07bdc\" order=\"2000\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"loc_us-gaapStatementClassOfStockAxis_c824db\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapStatementClassOfStockAxis_c824db\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain_135503\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementClassOfStockAxis_c824db\" xlink:to=\"loc_us-gaapClassOfStockDomain_135503\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"loc_us-gaapDerivativeInstrumentRiskAxis_ec872e\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapDerivativeInstrumentRiskAxis_ec872e\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain_ef1771\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis_ec872e\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain_ef1771\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis\" xlink:label=\"loc_srtProductOrServiceAxis_20610c\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_srtProductOrServiceAxis_20610c\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain_14dbec\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductOrServiceAxis_20610c\" xlink:to=\"loc_srtProductsAndServicesDomain_14dbec\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"loc_us-gaapShortTermDebtTypeAxis_395b61\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapShortTermDebtTypeAxis_395b61\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain_478673\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis_395b61\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain_478673\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis\" xlink:label=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_1232d0\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_1232d0\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_c9bd1f\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_1232d0\" xlink:to=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_653820\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_653820\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_653820\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis_225538\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis_225538\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis_225538\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember_5d5c66\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_135503\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember_5d5c66\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember_6600e2\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain_ef1771\" xlink:to=\"loc_gpoxWarrantsMember_6600e2\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember_fb0c30\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_135503\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember_fb0c30\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember_a938be\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_14dbec\" xlink:to=\"loc_us-gaapProductMember_a938be\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember_e537e5\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain_478673\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember_e537e5\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_8bff56\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_14dbec\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_8bff56\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember_196669\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxMrVaporMember_196669\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember_d9c99d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxNutriumphMember_d9c99d\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember_17d18a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\" xlink:to=\"loc_us-gaapAccountsReceivableMember_17d18a\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember_09827b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember_09827b\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember_101813\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember_101813\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember_45ea35\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember_45ea35\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember_68f639\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxDistroMember_68f639\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_FlayvorzMember\" xlink:label=\"loc_gpoxFlayvorzMember_3a255d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxFlayvorzMember_3a255d\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_d2e17d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_d2e17d\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_AccountsPayableAndAccruedLiabilities\" xlink:label=\"loc_gpoxAccountsPayableAndAccruedLiabilities_cb2622\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxAccountsPayableAndAccruedLiabilities_cb2622\" order=\"1\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent_b6691a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent_b6691a\" order=\"2\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers_cde144\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_srtPayablesToCustomers_cde144\" order=\"3\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding_02fcb8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding_02fcb8\" order=\"4\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue_763109\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue_763109\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent_c628bf\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent_c628bf\" order=\"6\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent_0ef2f1\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent_0ef2f1\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent_9d0eb8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent_9d0eb8\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue_e97a50\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapCostOfRevenue_e97a50\" order=\"9\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_c99fb4\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_c99fb4\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues_63e7b4\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapRevenues_63e7b4\" order=\"11\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit_006394\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapGrossProfit_006394\" order=\"12\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit_fecd51\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapSecurityDeposit_fecd51\" order=\"13\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet_d5055b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapInventoryNet_d5055b\" order=\"14\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_e54069\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_e54069\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockBasedCompensationExpense\" xlink:label=\"loc_gpoxStockBasedCompensationExpense_4dd385\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxStockBasedCompensationExpense_4dd385\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices_9afb45\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxPrepaidServices_9afb45\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1_b15340\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1_b15340\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding_a1a8fa\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding_a1a8fa\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding_168f88\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding_168f88\" order=\"20\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20231031.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" 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xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" order=\"110\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" order=\"130\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain\" xlink:to=\"loc_gpoxWarrantsMember\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_us-gaapProductMember\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxMrVaporMember\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxNutriumphMember\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapAccountsReceivableMember\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxDistroMember\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_FlayvorzMember\" xlink:label=\"loc_gpoxFlayvorzMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxFlayvorzMember\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_AccountsPayableAndAccruedLiabilities\" xlink:label=\"loc_gpoxAccountsPayableAndAccruedLiabilities\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxAccountsPayableAndAccruedLiabilities\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_srtPayablesToCustomers\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCostOfRevenue\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapRevenues\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapGrossProfit\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapSecurityDeposit\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapInventoryNet\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockBasedCompensationExpense\" xlink:label=\"loc_gpoxStockBasedCompensationExpense\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxStockBasedCompensationExpense\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaidServices\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding\" order=\"20\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockBasedCompensationExpense\" xlink:label=\"gpox_StockBasedCompensationExpense\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockBasedCompensationExpense\" xlink:to=\"gpox_StockBasedCompensationExpense_lbl_33a52f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockBasedCompensationExpense_lbl_33a52f\" xml:lang=\"en-US\">Stock-based compensation expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"us-gaap_ProductMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductMember\" xlink:to=\"us-gaap_ProductMember_lbl_724f01\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductMember_lbl_724f01\" xml:lang=\"en-US\">Merchandise And Product Sales [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConvertibleNotesPayableMember\" xlink:to=\"us-gaap_ConvertibleNotesPayableMember_lbl_284339\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember_lbl_284339\" xml:lang=\"en-US\">Convertible Notes [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_69ee29\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_69ee29\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"us-gaap_StatementClassOfStockAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementClassOfStockAxis\" xlink:to=\"us-gaap_StatementClassOfStockAxis_lbl_d30134\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementClassOfStockAxis_lbl_d30134\" xml:lang=\"en-US\">Statement Class Of Stock Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_2fc9f6\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_46c71f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_2fc9f6\" xml:lang=\"en-US\">Accounts receivable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_46c71f\" xml:lang=\"en-US\">Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_DistroMember\" xlink:label=\"gpox_DistroMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_DistroMember\" xlink:to=\"gpox_DistroMember_lbl_3e36f8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_DistroMember_lbl_3e36f8\" xml:lang=\"en-US\">Distro [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"us-gaap_SecurityDeposit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_0defed\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_a77044\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SecurityDeposit_lbl_0defed\" xml:lang=\"en-US\">Security Deposit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_SecurityDeposit_lbl_a77044\" xml:lang=\"en-US\">Security deposit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:to=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_139fe6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_139fe6\" xml:lang=\"en-US\">Cash and cash equivalents</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl_9a1585\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl_9a1585\" xml:lang=\"en-US\">Sales Revenue [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"srt_PayablesToCustomers\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_PayablesToCustomers\" xlink:to=\"srt_PayablesToCustomers_lbl_5ed8ea\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_PayablesToCustomers\" xlink:to=\"srt_PayablesToCustomers_lbl_4\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"srt_PayablesToCustomers_lbl_5ed8ea\" xml:lang=\"en-US\">Stock payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_PayablesToCustomers_lbl_4\" xml:lang=\"en-US\">[Broker-Dealer, Payable to Customer]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"us-gaap_CostOfRevenue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_27918f\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_a7e933\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfRevenue_lbl_27918f\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CostOfRevenue_lbl_a7e933\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ComprisedOfStockPayableMember\" xlink:label=\"gpox_ComprisedOfStockPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ComprisedOfStockPayableMember\" xlink:to=\"gpox_ComprisedOfStockPayableMember_lbl_9c8e93\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ComprisedOfStockPayableMember_lbl_9c8e93\" xml:lang=\"en-US\">Comprised of stock payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"us-gaap_StatementLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementLineItems\" xlink:to=\"us-gaap_StatementLineItems_lbl_b50af8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementLineItems_lbl_b50af8\" xml:lang=\"en-US\">Statement [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"us-gaap_GrossProfit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_df463b\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_4\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_c7df25\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/totalLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_df463b\" xml:lang=\"en-US\">Gross Profit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GrossProfit_lbl_4\" xml:lang=\"en-US\">[Gross Profit]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_c7df25\" xml:lang=\"en-US\">Gross profit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableTradeCurrent\" xlink:to=\"us-gaap_AccountsPayableTradeCurrent_lbl_93daf9\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent_lbl_93daf9\" xml:lang=\"en-US\">Trade payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ExecutivesAndSeniorManagementMember\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ExecutivesAndSeniorManagementMember\" xlink:to=\"gpox_ExecutivesAndSeniorManagementMember_lbl_9f9b79\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember_lbl_9f9b79\" xml:lang=\"en-US\">Executives and senior management [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockForOfficeRentMember\" xlink:label=\"gpox_StockForOfficeRentMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockForOfficeRentMember\" xlink:to=\"gpox_StockForOfficeRentMember_lbl_207ba8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockForOfficeRentMember_lbl_207ba8\" xml:lang=\"en-US\">Stock for office rent [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConversionOfStockSharesConverted1\" xlink:to=\"us-gaap_ConversionOfStockSharesConverted1_lbl_332508\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1_lbl_332508\" xml:lang=\"en-US\">Convertible shares</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2b3532\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2b3532\" xml:lang=\"en-US\">Series A Non - Voting Redeemable Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_8be202\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_01ce9f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_8be202\" xml:lang=\"en-US\">Series A Non-Voting Redeemable Preferred stock [Member]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_01ce9f\" xml:lang=\"en-US\">Series A Non-Voting Redeemable Preferred stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_AccountsPayableAndAccruedLiabilities\" xlink:label=\"gpox_AccountsPayableAndAccruedLiabilities\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_AccountsPayableAndAccruedLiabilities\" xlink:to=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_8486d9\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_AccountsPayableAndAccruedLiabilities\" xlink:to=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_2\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_8486d9\" xml:lang=\"en-US\">Accounts payable and accrued liabilities</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_2\" xml:lang=\"en-US\">[Accounts payable and accrued liabilities 1]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis\" xlink:label=\"us-gaap_StatementEquityComponentsAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementEquityComponentsAxis\" xlink:to=\"us-gaap_StatementEquityComponentsAxis_lbl_451143\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementEquityComponentsAxis_lbl_451143\" xml:lang=\"en-US\">Equity Components [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_39690d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_39690d\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_MrVaporMember\" xlink:label=\"gpox_MrVaporMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_MrVaporMember\" xlink:to=\"gpox_MrVaporMember_lbl_6badde\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_MrVaporMember_lbl_6badde\" xml:lang=\"en-US\">Mr. Vapor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"us-gaap_CommonStockSharesOutstanding\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_049e9d\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_421ea1\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_14768c\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_049e9d\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_421ea1\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_14768c\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_LoanInducementsOfPromissoryNotesMember\" xlink:label=\"gpox_LoanInducementsOfPromissoryNotesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_LoanInducementsOfPromissoryNotesMember\" xlink:to=\"gpox_LoanInducementsOfPromissoryNotesMember_lbl_e5277d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_LoanInducementsOfPromissoryNotesMember_lbl_e5277d\" xml:lang=\"en-US\">loan inducements of promissory notes [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TotalCustomerConcentrationRiskMember\" xlink:to=\"gpox_TotalCustomerConcentrationRiskMember_lbl_4d7d41\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember_lbl_4d7d41\" xml:lang=\"en-US\">Customer Total [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_CapitalStockPayableMember\" xlink:label=\"gpox_CapitalStockPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_CapitalStockPayableMember\" xlink:to=\"gpox_CapitalStockPayableMember_lbl_1ca34f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_CapitalStockPayableMember_lbl_1ca34f\" xml:lang=\"en-US\">Capital Stock Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"us-gaap_SeriesAPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesAPreferredStockMember\" xlink:to=\"us-gaap_SeriesAPreferredStockMember_lbl_266ab3\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesAPreferredStockMember_lbl_266ab3\" xml:lang=\"en-US\">Series A Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"us-gaap_InventoryNet\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_0a7057\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_c0d85e\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_InventoryNet_lbl_0a7057\" xml:lang=\"en-US\">Inventory</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_InventoryNet_lbl_c0d85e\" xml:lang=\"en-US\">Inventory</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"us-gaap_PrepaidExpenseCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_6a9fb1\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_22404c\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_7a43cb\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_6a9fb1\" xml:lang=\"en-US\">Prepaid expenses</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_22404c\" xml:lang=\"en-US\">Prepaid expenses</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_7a43cb\" xml:lang=\"en-US\">Prepaid expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"us-gaap_AccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableMember\" xlink:to=\"us-gaap_AccountsReceivableMember_lbl_f7da3d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableMember_lbl_f7da3d\" xml:lang=\"en-US\">Accounts Receivable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockOneMember\" xlink:label=\"gpox_OrdinaryCommonStockOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_OrdinaryCommonStockOneMember\" xlink:to=\"gpox_OrdinaryCommonStockOneMember_lbl_e4fd9d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_OrdinaryCommonStockOneMember_lbl_e4fd9d\" xml:lang=\"en-US\">Ordinary Common Stock One [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"gpox_OrdinaryCommonStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_OrdinaryCommonStockMember\" xlink:to=\"gpox_OrdinaryCommonStockMember_lbl_80f961\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_OrdinaryCommonStockMember_lbl_80f961\" xml:lang=\"en-US\">Ordinary Common Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_BrettHPojunisMember\" xlink:label=\"gpox_BrettHPojunisMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_BrettHPojunisMember\" xlink:to=\"gpox_BrettHPojunisMember_lbl_771709\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_BrettHPojunisMember_lbl_771709\" xml:lang=\"en-US\">Brett H. Pojunis [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TwoCustomerConcentrationRiskMember\" xlink:to=\"gpox_TwoCustomerConcentrationRiskMember_lbl_9bef3c\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember_lbl_9bef3c\" xml:lang=\"en-US\">Customer 2 [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"us-gaap_StatementTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementTable\" xlink:to=\"us-gaap_StatementTable_lbl_df1bc8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementTable_lbl_df1bc8\" xml:lang=\"en-US\">Statement [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesCPreferredStockMember\" xlink:label=\"us-gaap_SeriesCPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesCPreferredStockMember\" xlink:to=\"us-gaap_SeriesCPreferredStockMember_lbl_8d1b94\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesCPreferredStockMember_lbl_8d1b94\" xml:lang=\"en-US\">Series C Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockPayableNonAffiliatesMember\" xlink:label=\"gpox_StockPayableNonAffiliatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockPayableNonAffiliatesMember\" xlink:to=\"gpox_StockPayableNonAffiliatesMember_lbl_3516d5\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockPayableNonAffiliatesMember_lbl_3516d5\" xml:lang=\"en-US\">Stock Payable Non Affiliates [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaidServices\" xlink:label=\"gpox_PrepaidServices\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaidServices\" xlink:to=\"gpox_PrepaidServices_lbl_42e0e6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaidServices_lbl_42e0e6\" xml:lang=\"en-US\">Prepaid services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_EmployeesMember\" xlink:label=\"gpox_EmployeesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_EmployeesMember\" xlink:to=\"gpox_EmployeesMember_lbl_a865e9\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_EmployeesMember_lbl_a865e9\" xml:lang=\"en-US\">Employees [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_DerivativeInstrumentRiskAxis\" xlink:to=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_1720a8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_1720a8\" xml:lang=\"en-US\">Derivative Instrument Risk Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_OtherLiabilitiesCurrent\" xlink:to=\"us-gaap_OtherLiabilitiesCurrent_lbl_80e7ab\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent_lbl_80e7ab\" xml:lang=\"en-US\">Payroll liabilities</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:to=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_9546df\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_9546df\" xml:lang=\"en-US\">Prepayment for common shares issued to consultants</link:label>\n <link:loc \n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:gpox=\"http://gpox.com/20231031\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\"><link:schemaRef xlink:href=\"gpox-20231031.xsd\" xlink:type=\"simple\"/>\n\t<context 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Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=915\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6131\n\n\n[Concept Core]\nID: us-gaap:AccountsReceivableMember\nLabel: Accounts Receivable [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nDue from customers or clients for goods or services that have been delivered or sold.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=7521\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:AccountsReceivableMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Asset Class [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:AccountsReceivableMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:AccountsReceivableMember\n\nReferences:\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=gpox:TwoCustomerConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:AccountsReceivableMember']"
129
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns:xl=\"http://www.xbrl.org/2003/XLink\" xmlns:ref=\"http://www.xbrl.org/2006/ref\" xmlns:currency=\"http://xbrl.sec.gov/currency/2023\" xmlns:us-gaap-att=\"http://fasb.org/us-gaap/attributes\" xmlns:sic=\"http://xbrl.sec.gov/sic/2023\" xmlns:exch=\"http://xbrl.sec.gov/exch/2023\" xmlns:invest=\"http://xbrl.sec.gov/invest/2013-01-31\" xmlns:negated=\"http://www.xbrl.org/2009/role/negated\" xmlns:naics=\"http://xbrl.sec.gov/naics/2023\" xmlns:us-types=\"http://fasb.org/us-types/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:country=\"http://xbrl.sec.gov/country/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:srt-roles=\"http://fasb.org/srt-roles/2023\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:num=\"http://www.xbrl.org/dtr/type/numeric\" xmlns:nonnum=\"http://www.xbrl.org/dtr/type/non-numeric\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:gpox=\"http://gpox.com/20231031\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://gpox.com/20231031\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/currency/2023\" schemaLocation=\"https://xbrl.sec.gov/currency/2023/currency-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/non-numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/exch/2023\" schemaLocation=\"https://xbrl.sec.gov/exch/2023/exch-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/arcrole/fact-explanatoryFact\" schemaLocation=\"http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/negated\" schemaLocation=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/net\" schemaLocation=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/naics/2023\" schemaLocation=\"https://xbrl.sec.gov/naics/2023/naics-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/sic/2023\" schemaLocation=\"https://xbrl.sec.gov/sic/2023/sic-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n 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xlink:label=\"loc_us-gaapAccountingPoliciesAbstract_c4c27a\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable_c46109\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract_c4c27a\" xlink:to=\"loc_us-gaapStatementTable_c46109\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"loc_us-gaapStatementLineItems_e07bdc\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapStatementLineItems_e07bdc\" order=\"2000\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"loc_us-gaapStatementClassOfStockAxis_c824db\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapStatementClassOfStockAxis_c824db\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain_135503\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementClassOfStockAxis_c824db\" xlink:to=\"loc_us-gaapClassOfStockDomain_135503\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"loc_us-gaapDerivativeInstrumentRiskAxis_ec872e\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapDerivativeInstrumentRiskAxis_ec872e\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain_ef1771\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis_ec872e\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain_ef1771\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis\" xlink:label=\"loc_srtProductOrServiceAxis_20610c\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_srtProductOrServiceAxis_20610c\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain_14dbec\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductOrServiceAxis_20610c\" xlink:to=\"loc_srtProductsAndServicesDomain_14dbec\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"loc_us-gaapShortTermDebtTypeAxis_395b61\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapShortTermDebtTypeAxis_395b61\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain_478673\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis_395b61\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain_478673\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis\" xlink:label=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_1232d0\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_1232d0\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_c9bd1f\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_1232d0\" xlink:to=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_653820\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_653820\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_653820\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis_225538\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis_225538\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis_225538\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember_5d5c66\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_135503\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember_5d5c66\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember_6600e2\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain_ef1771\" xlink:to=\"loc_gpoxWarrantsMember_6600e2\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember_fb0c30\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_135503\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember_fb0c30\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember_a938be\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_14dbec\" xlink:to=\"loc_us-gaapProductMember_a938be\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember_e537e5\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain_478673\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember_e537e5\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_8bff56\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_14dbec\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_8bff56\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember_196669\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxMrVaporMember_196669\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember_d9c99d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxNutriumphMember_d9c99d\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember_17d18a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\" xlink:to=\"loc_us-gaapAccountsReceivableMember_17d18a\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember_09827b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember_09827b\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember_101813\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember_101813\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember_45ea35\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember_45ea35\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember_68f639\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxDistroMember_68f639\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_FlayvorzMember\" xlink:label=\"loc_gpoxFlayvorzMember_3a255d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxFlayvorzMember_3a255d\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_d2e17d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_d2e17d\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_AccountsPayableAndAccruedLiabilities\" xlink:label=\"loc_gpoxAccountsPayableAndAccruedLiabilities_cb2622\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxAccountsPayableAndAccruedLiabilities_cb2622\" order=\"1\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent_b6691a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent_b6691a\" order=\"2\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers_cde144\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_srtPayablesToCustomers_cde144\" order=\"3\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding_02fcb8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding_02fcb8\" order=\"4\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue_763109\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue_763109\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent_c628bf\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent_c628bf\" order=\"6\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent_0ef2f1\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent_0ef2f1\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent_9d0eb8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent_9d0eb8\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue_e97a50\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapCostOfRevenue_e97a50\" order=\"9\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_c99fb4\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_c99fb4\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues_63e7b4\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapRevenues_63e7b4\" order=\"11\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit_006394\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapGrossProfit_006394\" order=\"12\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit_fecd51\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapSecurityDeposit_fecd51\" order=\"13\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet_d5055b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapInventoryNet_d5055b\" order=\"14\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_e54069\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_e54069\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockBasedCompensationExpense\" xlink:label=\"loc_gpoxStockBasedCompensationExpense_4dd385\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxStockBasedCompensationExpense_4dd385\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices_9afb45\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxPrepaidServices_9afb45\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1_b15340\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1_b15340\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding_a1a8fa\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding_a1a8fa\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding_168f88\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding_168f88\" order=\"20\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20231031.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" 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xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" 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xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" order=\"130\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain\" xlink:to=\"loc_gpoxWarrantsMember\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_us-gaapProductMember\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxMrVaporMember\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxNutriumphMember\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapAccountsReceivableMember\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxDistroMember\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_FlayvorzMember\" xlink:label=\"loc_gpoxFlayvorzMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxFlayvorzMember\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_AccountsPayableAndAccruedLiabilities\" xlink:label=\"loc_gpoxAccountsPayableAndAccruedLiabilities\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxAccountsPayableAndAccruedLiabilities\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_srtPayablesToCustomers\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCostOfRevenue\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapRevenues\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapGrossProfit\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapSecurityDeposit\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapInventoryNet\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockBasedCompensationExpense\" xlink:label=\"loc_gpoxStockBasedCompensationExpense\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxStockBasedCompensationExpense\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaidServices\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding\" order=\"20\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockBasedCompensationExpense\" xlink:label=\"gpox_StockBasedCompensationExpense\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockBasedCompensationExpense\" xlink:to=\"gpox_StockBasedCompensationExpense_lbl_33a52f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockBasedCompensationExpense_lbl_33a52f\" xml:lang=\"en-US\">Stock-based compensation expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"us-gaap_ProductMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductMember\" xlink:to=\"us-gaap_ProductMember_lbl_724f01\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductMember_lbl_724f01\" xml:lang=\"en-US\">Merchandise And Product Sales [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConvertibleNotesPayableMember\" xlink:to=\"us-gaap_ConvertibleNotesPayableMember_lbl_284339\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember_lbl_284339\" xml:lang=\"en-US\">Convertible Notes [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_69ee29\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_69ee29\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"us-gaap_StatementClassOfStockAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementClassOfStockAxis\" xlink:to=\"us-gaap_StatementClassOfStockAxis_lbl_d30134\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementClassOfStockAxis_lbl_d30134\" xml:lang=\"en-US\">Statement Class Of Stock Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_2fc9f6\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_46c71f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_2fc9f6\" xml:lang=\"en-US\">Accounts receivable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_46c71f\" xml:lang=\"en-US\">Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_DistroMember\" xlink:label=\"gpox_DistroMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_DistroMember\" xlink:to=\"gpox_DistroMember_lbl_3e36f8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_DistroMember_lbl_3e36f8\" xml:lang=\"en-US\">Distro [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"us-gaap_SecurityDeposit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_0defed\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_a77044\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SecurityDeposit_lbl_0defed\" xml:lang=\"en-US\">Security Deposit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_SecurityDeposit_lbl_a77044\" xml:lang=\"en-US\">Security deposit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:to=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_139fe6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_139fe6\" xml:lang=\"en-US\">Cash and cash equivalents</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl_9a1585\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl_9a1585\" xml:lang=\"en-US\">Sales Revenue [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"srt_PayablesToCustomers\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_PayablesToCustomers\" xlink:to=\"srt_PayablesToCustomers_lbl_5ed8ea\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_PayablesToCustomers\" xlink:to=\"srt_PayablesToCustomers_lbl_4\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"srt_PayablesToCustomers_lbl_5ed8ea\" xml:lang=\"en-US\">Stock payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_PayablesToCustomers_lbl_4\" xml:lang=\"en-US\">[Broker-Dealer, Payable to Customer]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"us-gaap_CostOfRevenue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_27918f\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_a7e933\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfRevenue_lbl_27918f\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CostOfRevenue_lbl_a7e933\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ComprisedOfStockPayableMember\" xlink:label=\"gpox_ComprisedOfStockPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ComprisedOfStockPayableMember\" xlink:to=\"gpox_ComprisedOfStockPayableMember_lbl_9c8e93\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ComprisedOfStockPayableMember_lbl_9c8e93\" xml:lang=\"en-US\">Comprised of stock payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"us-gaap_StatementLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementLineItems\" xlink:to=\"us-gaap_StatementLineItems_lbl_b50af8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementLineItems_lbl_b50af8\" xml:lang=\"en-US\">Statement [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"us-gaap_GrossProfit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_df463b\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_4\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_c7df25\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/totalLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_df463b\" xml:lang=\"en-US\">Gross Profit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GrossProfit_lbl_4\" xml:lang=\"en-US\">[Gross Profit]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_c7df25\" xml:lang=\"en-US\">Gross profit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableTradeCurrent\" xlink:to=\"us-gaap_AccountsPayableTradeCurrent_lbl_93daf9\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent_lbl_93daf9\" xml:lang=\"en-US\">Trade payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ExecutivesAndSeniorManagementMember\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ExecutivesAndSeniorManagementMember\" xlink:to=\"gpox_ExecutivesAndSeniorManagementMember_lbl_9f9b79\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember_lbl_9f9b79\" xml:lang=\"en-US\">Executives and senior management [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockForOfficeRentMember\" xlink:label=\"gpox_StockForOfficeRentMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockForOfficeRentMember\" xlink:to=\"gpox_StockForOfficeRentMember_lbl_207ba8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockForOfficeRentMember_lbl_207ba8\" xml:lang=\"en-US\">Stock for office rent [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConversionOfStockSharesConverted1\" xlink:to=\"us-gaap_ConversionOfStockSharesConverted1_lbl_332508\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1_lbl_332508\" xml:lang=\"en-US\">Convertible shares</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2b3532\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2b3532\" xml:lang=\"en-US\">Series A Non - Voting Redeemable Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_8be202\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_01ce9f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_8be202\" xml:lang=\"en-US\">Series A Non-Voting Redeemable Preferred stock [Member]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_01ce9f\" xml:lang=\"en-US\">Series A Non-Voting Redeemable Preferred stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_AccountsPayableAndAccruedLiabilities\" xlink:label=\"gpox_AccountsPayableAndAccruedLiabilities\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_AccountsPayableAndAccruedLiabilities\" xlink:to=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_8486d9\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_AccountsPayableAndAccruedLiabilities\" xlink:to=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_2\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_8486d9\" xml:lang=\"en-US\">Accounts payable and accrued liabilities</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_2\" xml:lang=\"en-US\">[Accounts payable and accrued liabilities 1]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis\" xlink:label=\"us-gaap_StatementEquityComponentsAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementEquityComponentsAxis\" xlink:to=\"us-gaap_StatementEquityComponentsAxis_lbl_451143\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementEquityComponentsAxis_lbl_451143\" xml:lang=\"en-US\">Equity Components [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_39690d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_39690d\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_MrVaporMember\" xlink:label=\"gpox_MrVaporMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_MrVaporMember\" xlink:to=\"gpox_MrVaporMember_lbl_6badde\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_MrVaporMember_lbl_6badde\" xml:lang=\"en-US\">Mr. Vapor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"us-gaap_CommonStockSharesOutstanding\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_049e9d\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_421ea1\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_14768c\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_049e9d\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_421ea1\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_14768c\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_LoanInducementsOfPromissoryNotesMember\" xlink:label=\"gpox_LoanInducementsOfPromissoryNotesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_LoanInducementsOfPromissoryNotesMember\" xlink:to=\"gpox_LoanInducementsOfPromissoryNotesMember_lbl_e5277d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_LoanInducementsOfPromissoryNotesMember_lbl_e5277d\" xml:lang=\"en-US\">loan inducements of promissory notes [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TotalCustomerConcentrationRiskMember\" xlink:to=\"gpox_TotalCustomerConcentrationRiskMember_lbl_4d7d41\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember_lbl_4d7d41\" xml:lang=\"en-US\">Customer Total [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_CapitalStockPayableMember\" xlink:label=\"gpox_CapitalStockPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_CapitalStockPayableMember\" xlink:to=\"gpox_CapitalStockPayableMember_lbl_1ca34f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_CapitalStockPayableMember_lbl_1ca34f\" xml:lang=\"en-US\">Capital Stock Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"us-gaap_SeriesAPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesAPreferredStockMember\" xlink:to=\"us-gaap_SeriesAPreferredStockMember_lbl_266ab3\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesAPreferredStockMember_lbl_266ab3\" xml:lang=\"en-US\">Series A Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"us-gaap_InventoryNet\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_0a7057\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_c0d85e\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_InventoryNet_lbl_0a7057\" xml:lang=\"en-US\">Inventory</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_InventoryNet_lbl_c0d85e\" xml:lang=\"en-US\">Inventory</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"us-gaap_PrepaidExpenseCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_6a9fb1\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_22404c\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_7a43cb\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_6a9fb1\" xml:lang=\"en-US\">Prepaid expenses</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_22404c\" xml:lang=\"en-US\">Prepaid expenses</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_7a43cb\" xml:lang=\"en-US\">Prepaid expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"us-gaap_AccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableMember\" xlink:to=\"us-gaap_AccountsReceivableMember_lbl_f7da3d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableMember_lbl_f7da3d\" xml:lang=\"en-US\">Accounts Receivable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockOneMember\" xlink:label=\"gpox_OrdinaryCommonStockOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_OrdinaryCommonStockOneMember\" xlink:to=\"gpox_OrdinaryCommonStockOneMember_lbl_e4fd9d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_OrdinaryCommonStockOneMember_lbl_e4fd9d\" xml:lang=\"en-US\">Ordinary Common Stock One [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"gpox_OrdinaryCommonStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_OrdinaryCommonStockMember\" xlink:to=\"gpox_OrdinaryCommonStockMember_lbl_80f961\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_OrdinaryCommonStockMember_lbl_80f961\" xml:lang=\"en-US\">Ordinary Common Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_BrettHPojunisMember\" xlink:label=\"gpox_BrettHPojunisMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_BrettHPojunisMember\" xlink:to=\"gpox_BrettHPojunisMember_lbl_771709\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_BrettHPojunisMember_lbl_771709\" xml:lang=\"en-US\">Brett H. Pojunis [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TwoCustomerConcentrationRiskMember\" xlink:to=\"gpox_TwoCustomerConcentrationRiskMember_lbl_9bef3c\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember_lbl_9bef3c\" xml:lang=\"en-US\">Customer 2 [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"us-gaap_StatementTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementTable\" xlink:to=\"us-gaap_StatementTable_lbl_df1bc8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementTable_lbl_df1bc8\" xml:lang=\"en-US\">Statement [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesCPreferredStockMember\" xlink:label=\"us-gaap_SeriesCPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesCPreferredStockMember\" xlink:to=\"us-gaap_SeriesCPreferredStockMember_lbl_8d1b94\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesCPreferredStockMember_lbl_8d1b94\" xml:lang=\"en-US\">Series C Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockPayableNonAffiliatesMember\" xlink:label=\"gpox_StockPayableNonAffiliatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockPayableNonAffiliatesMember\" xlink:to=\"gpox_StockPayableNonAffiliatesMember_lbl_3516d5\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockPayableNonAffiliatesMember_lbl_3516d5\" xml:lang=\"en-US\">Stock Payable Non Affiliates [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaidServices\" xlink:label=\"gpox_PrepaidServices\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaidServices\" xlink:to=\"gpox_PrepaidServices_lbl_42e0e6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaidServices_lbl_42e0e6\" xml:lang=\"en-US\">Prepaid services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_EmployeesMember\" xlink:label=\"gpox_EmployeesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_EmployeesMember\" xlink:to=\"gpox_EmployeesMember_lbl_a865e9\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_EmployeesMember_lbl_a865e9\" xml:lang=\"en-US\">Employees [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_DerivativeInstrumentRiskAxis\" xlink:to=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_1720a8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_1720a8\" xml:lang=\"en-US\">Derivative Instrument Risk Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_OtherLiabilitiesCurrent\" xlink:to=\"us-gaap_OtherLiabilitiesCurrent_lbl_80e7ab\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent_lbl_80e7ab\" xml:lang=\"en-US\">Payroll liabilities</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:to=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_9546df\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_9546df\" xml:lang=\"en-US\">Prepayment for common shares issued to consultants</link:label>\n <link:loc \n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:gpox=\"http://gpox.com/20231031\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\"><link:schemaRef xlink:href=\"gpox-20231031.xsd\" xlink:type=\"simple\"/>\n\t<context 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unitRef=\"Shares\">1491842</us-gaap:CommonStockSharesOutstanding>\n\t<us-gaap:CommonStockSharesOutstanding contextRef=\"AsOf2022-07-31_gpox_OrdinaryCommonStockMember\" decimals=\"0\" id=\"fid_1447\" unitRef=\"Shares\">0</us-gaap:CommonStockSharesOutstanding>\n\t<us-gaap:CommonStockSharesOutstanding contextRef=\"AsOf2023-10-31_gpox_OrdinaryCommonStockOneMember\" decimals=\"0\" id=\"fid_1663\" unitRef=\"Shares\">44108860</us-gaap:CommonStockSharesOutstanding>\n\t<us-gaap:CommonStockSharesOutstanding contextRef=\"AsOf2023-04-30_gpox_OrdinaryCommonStockOneMember\" decimals=\"0\" id=\"fid_1664\" unitRef=\"Shares\">39454300</us-gaap:CommonStockSharesOutstanding>\n\t<us-gaap:CommonStockSharesOutstanding contextRef=\"AsOf2023-10-31_gpox_CapitalStockPayableMember\" decimals=\"0\" id=\"fid_2774\" unitRef=\"Shares\">1491842</us-gaap:CommonStockSharesOutstanding>\n\t<us-gaap:CommonStockSharesOutstanding contextRef=\"AsOf2023-10-31_gpox_ExecutivesAndSeniorManagementMember_gpox\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6131\n\n\n[Concept Core]\nID: us-gaap:AccountsReceivableMember\nLabel: Accounts Receivable [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nDue from customers or clients for goods or services that have been delivered or sold.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=7521\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=915\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:AccountsReceivableMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Asset Class [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:AccountsReceivableMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:AccountsReceivableMember\n\nReferences:\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:AccountsReceivableMember', 'us-gaap:ConcentrationRiskByTypeAxis=gpox:TotalCustomerConcentrationRiskMember']"
130
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns:xl=\"http://www.xbrl.org/2003/XLink\" xmlns:ref=\"http://www.xbrl.org/2006/ref\" xmlns:currency=\"http://xbrl.sec.gov/currency/2023\" xmlns:us-gaap-att=\"http://fasb.org/us-gaap/attributes\" xmlns:sic=\"http://xbrl.sec.gov/sic/2023\" xmlns:exch=\"http://xbrl.sec.gov/exch/2023\" xmlns:invest=\"http://xbrl.sec.gov/invest/2013-01-31\" xmlns:negated=\"http://www.xbrl.org/2009/role/negated\" xmlns:naics=\"http://xbrl.sec.gov/naics/2023\" xmlns:us-types=\"http://fasb.org/us-types/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:country=\"http://xbrl.sec.gov/country/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:srt-roles=\"http://fasb.org/srt-roles/2023\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:num=\"http://www.xbrl.org/dtr/type/numeric\" xmlns:nonnum=\"http://www.xbrl.org/dtr/type/non-numeric\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:gpox=\"http://gpox.com/20231031\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://gpox.com/20231031\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/currency/2023\" schemaLocation=\"https://xbrl.sec.gov/currency/2023/currency-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/non-numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/exch/2023\" schemaLocation=\"https://xbrl.sec.gov/exch/2023/exch-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/arcrole/fact-explanatoryFact\" schemaLocation=\"http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/negated\" schemaLocation=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/net\" schemaLocation=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/naics/2023\" schemaLocation=\"https://xbrl.sec.gov/naics/2023/naics-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/sic/2023\" schemaLocation=\"https://xbrl.sec.gov/sic/2023/sic-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20231031.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"loc_us-gaapAccountingPoliciesAbstract_c4c27a\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable_c46109\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract_c4c27a\" xlink:to=\"loc_us-gaapStatementTable_c46109\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"loc_us-gaapStatementLineItems_e07bdc\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapStatementLineItems_e07bdc\" order=\"2000\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"loc_us-gaapStatementClassOfStockAxis_c824db\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapStatementClassOfStockAxis_c824db\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain_135503\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementClassOfStockAxis_c824db\" xlink:to=\"loc_us-gaapClassOfStockDomain_135503\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"loc_us-gaapDerivativeInstrumentRiskAxis_ec872e\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapDerivativeInstrumentRiskAxis_ec872e\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain_ef1771\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis_ec872e\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain_ef1771\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis\" xlink:label=\"loc_srtProductOrServiceAxis_20610c\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_srtProductOrServiceAxis_20610c\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain_14dbec\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductOrServiceAxis_20610c\" xlink:to=\"loc_srtProductsAndServicesDomain_14dbec\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"loc_us-gaapShortTermDebtTypeAxis_395b61\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapShortTermDebtTypeAxis_395b61\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain_478673\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis_395b61\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain_478673\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis\" xlink:label=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_1232d0\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_1232d0\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_c9bd1f\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_1232d0\" xlink:to=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_653820\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_653820\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_653820\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis_225538\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis_225538\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis_225538\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember_5d5c66\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_135503\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember_5d5c66\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember_6600e2\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain_ef1771\" xlink:to=\"loc_gpoxWarrantsMember_6600e2\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember_fb0c30\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_135503\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember_fb0c30\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember_a938be\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_14dbec\" xlink:to=\"loc_us-gaapProductMember_a938be\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember_e537e5\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain_478673\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember_e537e5\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_8bff56\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_14dbec\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_8bff56\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember_196669\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxMrVaporMember_196669\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember_d9c99d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxNutriumphMember_d9c99d\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember_17d18a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\" xlink:to=\"loc_us-gaapAccountsReceivableMember_17d18a\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember_09827b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember_09827b\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember_101813\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember_101813\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember_45ea35\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember_45ea35\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember_68f639\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxDistroMember_68f639\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_FlayvorzMember\" xlink:label=\"loc_gpoxFlayvorzMember_3a255d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxFlayvorzMember_3a255d\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_d2e17d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_d2e17d\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_AccountsPayableAndAccruedLiabilities\" xlink:label=\"loc_gpoxAccountsPayableAndAccruedLiabilities_cb2622\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxAccountsPayableAndAccruedLiabilities_cb2622\" order=\"1\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent_b6691a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent_b6691a\" order=\"2\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers_cde144\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_srtPayablesToCustomers_cde144\" order=\"3\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding_02fcb8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding_02fcb8\" order=\"4\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue_763109\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue_763109\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent_c628bf\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent_c628bf\" order=\"6\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent_0ef2f1\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent_0ef2f1\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent_9d0eb8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent_9d0eb8\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue_e97a50\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapCostOfRevenue_e97a50\" order=\"9\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_c99fb4\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_c99fb4\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues_63e7b4\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapRevenues_63e7b4\" order=\"11\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit_006394\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapGrossProfit_006394\" order=\"12\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit_fecd51\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapSecurityDeposit_fecd51\" order=\"13\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet_d5055b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapInventoryNet_d5055b\" order=\"14\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_e54069\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_e54069\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockBasedCompensationExpense\" xlink:label=\"loc_gpoxStockBasedCompensationExpense_4dd385\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxStockBasedCompensationExpense_4dd385\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices_9afb45\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxPrepaidServices_9afb45\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1_b15340\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1_b15340\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding_a1a8fa\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding_a1a8fa\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding_168f88\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding_168f88\" order=\"20\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20231031.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" 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xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapStatementTable\" order=\"2000\" xbrldt:contextElement=\"segment\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"loc_us-gaapStatementClassOfStockAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapStatementClassOfStockAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain\"/>\n 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xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain\" order=\"80\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain_10\" order=\"90\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" order=\"110\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" order=\"130\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain\" xlink:to=\"loc_gpoxWarrantsMember\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_us-gaapProductMember\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxMrVaporMember\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxNutriumphMember\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapAccountsReceivableMember\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxDistroMember\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_FlayvorzMember\" xlink:label=\"loc_gpoxFlayvorzMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxFlayvorzMember\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_AccountsPayableAndAccruedLiabilities\" xlink:label=\"loc_gpoxAccountsPayableAndAccruedLiabilities\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxAccountsPayableAndAccruedLiabilities\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_srtPayablesToCustomers\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCostOfRevenue\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapRevenues\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapGrossProfit\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapSecurityDeposit\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapInventoryNet\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockBasedCompensationExpense\" xlink:label=\"loc_gpoxStockBasedCompensationExpense\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxStockBasedCompensationExpense\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaidServices\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding\" order=\"20\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockBasedCompensationExpense\" xlink:label=\"gpox_StockBasedCompensationExpense\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockBasedCompensationExpense\" xlink:to=\"gpox_StockBasedCompensationExpense_lbl_33a52f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockBasedCompensationExpense_lbl_33a52f\" xml:lang=\"en-US\">Stock-based compensation expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"us-gaap_ProductMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductMember\" xlink:to=\"us-gaap_ProductMember_lbl_724f01\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductMember_lbl_724f01\" xml:lang=\"en-US\">Merchandise And Product Sales [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConvertibleNotesPayableMember\" xlink:to=\"us-gaap_ConvertibleNotesPayableMember_lbl_284339\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember_lbl_284339\" xml:lang=\"en-US\">Convertible Notes [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_69ee29\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_69ee29\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"us-gaap_StatementClassOfStockAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementClassOfStockAxis\" xlink:to=\"us-gaap_StatementClassOfStockAxis_lbl_d30134\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementClassOfStockAxis_lbl_d30134\" xml:lang=\"en-US\">Statement Class Of Stock Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_2fc9f6\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_46c71f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_2fc9f6\" xml:lang=\"en-US\">Accounts receivable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_46c71f\" xml:lang=\"en-US\">Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_DistroMember\" xlink:label=\"gpox_DistroMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_DistroMember\" xlink:to=\"gpox_DistroMember_lbl_3e36f8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_DistroMember_lbl_3e36f8\" xml:lang=\"en-US\">Distro [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"us-gaap_SecurityDeposit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_0defed\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_a77044\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SecurityDeposit_lbl_0defed\" xml:lang=\"en-US\">Security Deposit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_SecurityDeposit_lbl_a77044\" xml:lang=\"en-US\">Security deposit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:to=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_139fe6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_139fe6\" xml:lang=\"en-US\">Cash and cash equivalents</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl_9a1585\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl_9a1585\" xml:lang=\"en-US\">Sales Revenue [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"srt_PayablesToCustomers\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_PayablesToCustomers\" xlink:to=\"srt_PayablesToCustomers_lbl_5ed8ea\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_PayablesToCustomers\" xlink:to=\"srt_PayablesToCustomers_lbl_4\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"srt_PayablesToCustomers_lbl_5ed8ea\" xml:lang=\"en-US\">Stock payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_PayablesToCustomers_lbl_4\" xml:lang=\"en-US\">[Broker-Dealer, Payable to Customer]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"us-gaap_CostOfRevenue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_27918f\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_a7e933\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfRevenue_lbl_27918f\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CostOfRevenue_lbl_a7e933\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ComprisedOfStockPayableMember\" xlink:label=\"gpox_ComprisedOfStockPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ComprisedOfStockPayableMember\" xlink:to=\"gpox_ComprisedOfStockPayableMember_lbl_9c8e93\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ComprisedOfStockPayableMember_lbl_9c8e93\" xml:lang=\"en-US\">Comprised of stock payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"us-gaap_StatementLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementLineItems\" xlink:to=\"us-gaap_StatementLineItems_lbl_b50af8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementLineItems_lbl_b50af8\" xml:lang=\"en-US\">Statement [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"us-gaap_GrossProfit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_df463b\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_4\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_c7df25\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/totalLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_df463b\" xml:lang=\"en-US\">Gross Profit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GrossProfit_lbl_4\" xml:lang=\"en-US\">[Gross Profit]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_c7df25\" xml:lang=\"en-US\">Gross profit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableTradeCurrent\" xlink:to=\"us-gaap_AccountsPayableTradeCurrent_lbl_93daf9\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent_lbl_93daf9\" xml:lang=\"en-US\">Trade payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ExecutivesAndSeniorManagementMember\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ExecutivesAndSeniorManagementMember\" xlink:to=\"gpox_ExecutivesAndSeniorManagementMember_lbl_9f9b79\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember_lbl_9f9b79\" xml:lang=\"en-US\">Executives and senior management [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockForOfficeRentMember\" xlink:label=\"gpox_StockForOfficeRentMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockForOfficeRentMember\" xlink:to=\"gpox_StockForOfficeRentMember_lbl_207ba8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockForOfficeRentMember_lbl_207ba8\" xml:lang=\"en-US\">Stock for office rent [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConversionOfStockSharesConverted1\" xlink:to=\"us-gaap_ConversionOfStockSharesConverted1_lbl_332508\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1_lbl_332508\" xml:lang=\"en-US\">Convertible shares</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2b3532\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2b3532\" xml:lang=\"en-US\">Series A Non - Voting Redeemable Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_8be202\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_01ce9f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_8be202\" xml:lang=\"en-US\">Series A Non-Voting Redeemable Preferred stock [Member]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_01ce9f\" xml:lang=\"en-US\">Series A Non-Voting Redeemable Preferred stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_AccountsPayableAndAccruedLiabilities\" xlink:label=\"gpox_AccountsPayableAndAccruedLiabilities\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_AccountsPayableAndAccruedLiabilities\" xlink:to=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_8486d9\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_AccountsPayableAndAccruedLiabilities\" xlink:to=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_2\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_8486d9\" xml:lang=\"en-US\">Accounts payable and accrued liabilities</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_2\" xml:lang=\"en-US\">[Accounts payable and accrued liabilities 1]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis\" xlink:label=\"us-gaap_StatementEquityComponentsAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementEquityComponentsAxis\" xlink:to=\"us-gaap_StatementEquityComponentsAxis_lbl_451143\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementEquityComponentsAxis_lbl_451143\" xml:lang=\"en-US\">Equity Components [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_39690d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_39690d\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_MrVaporMember\" xlink:label=\"gpox_MrVaporMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_MrVaporMember\" xlink:to=\"gpox_MrVaporMember_lbl_6badde\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_MrVaporMember_lbl_6badde\" xml:lang=\"en-US\">Mr. Vapor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"us-gaap_CommonStockSharesOutstanding\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_049e9d\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_421ea1\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_14768c\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_049e9d\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_421ea1\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_14768c\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_LoanInducementsOfPromissoryNotesMember\" xlink:label=\"gpox_LoanInducementsOfPromissoryNotesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_LoanInducementsOfPromissoryNotesMember\" xlink:to=\"gpox_LoanInducementsOfPromissoryNotesMember_lbl_e5277d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_LoanInducementsOfPromissoryNotesMember_lbl_e5277d\" xml:lang=\"en-US\">loan inducements of promissory notes [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TotalCustomerConcentrationRiskMember\" xlink:to=\"gpox_TotalCustomerConcentrationRiskMember_lbl_4d7d41\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember_lbl_4d7d41\" xml:lang=\"en-US\">Customer Total [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_CapitalStockPayableMember\" xlink:label=\"gpox_CapitalStockPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_CapitalStockPayableMember\" xlink:to=\"gpox_CapitalStockPayableMember_lbl_1ca34f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_CapitalStockPayableMember_lbl_1ca34f\" xml:lang=\"en-US\">Capital Stock Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"us-gaap_SeriesAPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesAPreferredStockMember\" xlink:to=\"us-gaap_SeriesAPreferredStockMember_lbl_266ab3\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesAPreferredStockMember_lbl_266ab3\" xml:lang=\"en-US\">Series A Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"us-gaap_InventoryNet\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_0a7057\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_c0d85e\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_InventoryNet_lbl_0a7057\" xml:lang=\"en-US\">Inventory</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_InventoryNet_lbl_c0d85e\" xml:lang=\"en-US\">Inventory</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"us-gaap_PrepaidExpenseCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_6a9fb1\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_22404c\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_7a43cb\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_6a9fb1\" xml:lang=\"en-US\">Prepaid expenses</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_22404c\" xml:lang=\"en-US\">Prepaid expenses</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_7a43cb\" xml:lang=\"en-US\">Prepaid expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"us-gaap_AccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableMember\" xlink:to=\"us-gaap_AccountsReceivableMember_lbl_f7da3d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableMember_lbl_f7da3d\" xml:lang=\"en-US\">Accounts Receivable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockOneMember\" xlink:label=\"gpox_OrdinaryCommonStockOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_OrdinaryCommonStockOneMember\" xlink:to=\"gpox_OrdinaryCommonStockOneMember_lbl_e4fd9d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_OrdinaryCommonStockOneMember_lbl_e4fd9d\" xml:lang=\"en-US\">Ordinary Common Stock One [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"gpox_OrdinaryCommonStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_OrdinaryCommonStockMember\" xlink:to=\"gpox_OrdinaryCommonStockMember_lbl_80f961\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_OrdinaryCommonStockMember_lbl_80f961\" xml:lang=\"en-US\">Ordinary Common Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_BrettHPojunisMember\" xlink:label=\"gpox_BrettHPojunisMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_BrettHPojunisMember\" xlink:to=\"gpox_BrettHPojunisMember_lbl_771709\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_BrettHPojunisMember_lbl_771709\" xml:lang=\"en-US\">Brett H. Pojunis [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TwoCustomerConcentrationRiskMember\" xlink:to=\"gpox_TwoCustomerConcentrationRiskMember_lbl_9bef3c\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember_lbl_9bef3c\" xml:lang=\"en-US\">Customer 2 [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"us-gaap_StatementTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementTable\" xlink:to=\"us-gaap_StatementTable_lbl_df1bc8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementTable_lbl_df1bc8\" xml:lang=\"en-US\">Statement [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesCPreferredStockMember\" xlink:label=\"us-gaap_SeriesCPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesCPreferredStockMember\" xlink:to=\"us-gaap_SeriesCPreferredStockMember_lbl_8d1b94\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesCPreferredStockMember_lbl_8d1b94\" xml:lang=\"en-US\">Series C Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockPayableNonAffiliatesMember\" xlink:label=\"gpox_StockPayableNonAffiliatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockPayableNonAffiliatesMember\" xlink:to=\"gpox_StockPayableNonAffiliatesMember_lbl_3516d5\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockPayableNonAffiliatesMember_lbl_3516d5\" xml:lang=\"en-US\">Stock Payable Non Affiliates [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaidServices\" xlink:label=\"gpox_PrepaidServices\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaidServices\" xlink:to=\"gpox_PrepaidServices_lbl_42e0e6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaidServices_lbl_42e0e6\" xml:lang=\"en-US\">Prepaid services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_EmployeesMember\" xlink:label=\"gpox_EmployeesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_EmployeesMember\" xlink:to=\"gpox_EmployeesMember_lbl_a865e9\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_EmployeesMember_lbl_a865e9\" xml:lang=\"en-US\">Employees [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_DerivativeInstrumentRiskAxis\" xlink:to=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_1720a8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_1720a8\" xml:lang=\"en-US\">Derivative Instrument Risk Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_OtherLiabilitiesCurrent\" xlink:to=\"us-gaap_OtherLiabilitiesCurrent_lbl_80e7ab\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent_lbl_80e7ab\" xml:lang=\"en-US\">Payroll liabilities</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:to=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_9546df\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_9546df\" xml:lang=\"en-US\">Prepayment for common shares issued to consultants</link:label>\n <link:loc \n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:gpox=\"http://gpox.com/20231031\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\"><link:schemaRef xlink:href=\"gpox-20231031.xsd\" xlink:type=\"simple\"/>\n\t<context 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(role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember', 'us-gaap:ConcentrationRiskByTypeAxis=gpox:TotalCustomerConcentrationRiskMember']"
131
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns:xl=\"http://www.xbrl.org/2003/XLink\" xmlns:ref=\"http://www.xbrl.org/2006/ref\" xmlns:currency=\"http://xbrl.sec.gov/currency/2023\" xmlns:us-gaap-att=\"http://fasb.org/us-gaap/attributes\" xmlns:sic=\"http://xbrl.sec.gov/sic/2023\" xmlns:exch=\"http://xbrl.sec.gov/exch/2023\" xmlns:invest=\"http://xbrl.sec.gov/invest/2013-01-31\" xmlns:negated=\"http://www.xbrl.org/2009/role/negated\" xmlns:naics=\"http://xbrl.sec.gov/naics/2023\" xmlns:us-types=\"http://fasb.org/us-types/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:country=\"http://xbrl.sec.gov/country/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:srt-roles=\"http://fasb.org/srt-roles/2023\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:num=\"http://www.xbrl.org/dtr/type/numeric\" xmlns:nonnum=\"http://www.xbrl.org/dtr/type/non-numeric\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:gpox=\"http://gpox.com/20231031\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://gpox.com/20231031\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/currency/2023\" schemaLocation=\"https://xbrl.sec.gov/currency/2023/currency-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/non-numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/exch/2023\" schemaLocation=\"https://xbrl.sec.gov/exch/2023/exch-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/arcrole/fact-explanatoryFact\" schemaLocation=\"http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/negated\" schemaLocation=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/net\" schemaLocation=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/naics/2023\" schemaLocation=\"https://xbrl.sec.gov/naics/2023/naics-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/sic/2023\" schemaLocation=\"https://xbrl.sec.gov/sic/2023/sic-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20231031.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"loc_us-gaapAccountingPoliciesAbstract_c4c27a\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable_c46109\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract_c4c27a\" xlink:to=\"loc_us-gaapStatementTable_c46109\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"loc_us-gaapStatementLineItems_e07bdc\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapStatementLineItems_e07bdc\" order=\"2000\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"loc_us-gaapStatementClassOfStockAxis_c824db\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapStatementClassOfStockAxis_c824db\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain_135503\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementClassOfStockAxis_c824db\" xlink:to=\"loc_us-gaapClassOfStockDomain_135503\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"loc_us-gaapDerivativeInstrumentRiskAxis_ec872e\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapDerivativeInstrumentRiskAxis_ec872e\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain_ef1771\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis_ec872e\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain_ef1771\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis\" xlink:label=\"loc_srtProductOrServiceAxis_20610c\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_srtProductOrServiceAxis_20610c\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain_14dbec\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductOrServiceAxis_20610c\" xlink:to=\"loc_srtProductsAndServicesDomain_14dbec\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"loc_us-gaapShortTermDebtTypeAxis_395b61\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapShortTermDebtTypeAxis_395b61\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain_478673\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis_395b61\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain_478673\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis\" xlink:label=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_1232d0\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_1232d0\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_c9bd1f\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_1232d0\" xlink:to=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_653820\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_653820\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_653820\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis_225538\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis_225538\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis_225538\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember_5d5c66\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_135503\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember_5d5c66\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember_6600e2\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain_ef1771\" xlink:to=\"loc_gpoxWarrantsMember_6600e2\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember_fb0c30\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_135503\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember_fb0c30\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember_a938be\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_14dbec\" xlink:to=\"loc_us-gaapProductMember_a938be\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember_e537e5\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain_478673\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember_e537e5\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_8bff56\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_14dbec\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_8bff56\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember_196669\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxMrVaporMember_196669\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember_d9c99d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxNutriumphMember_d9c99d\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember_17d18a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\" xlink:to=\"loc_us-gaapAccountsReceivableMember_17d18a\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember_09827b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember_09827b\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember_101813\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember_101813\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember_45ea35\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember_45ea35\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember_68f639\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxDistroMember_68f639\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_FlayvorzMember\" xlink:label=\"loc_gpoxFlayvorzMember_3a255d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxFlayvorzMember_3a255d\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_d2e17d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_d2e17d\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_AccountsPayableAndAccruedLiabilities\" xlink:label=\"loc_gpoxAccountsPayableAndAccruedLiabilities_cb2622\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxAccountsPayableAndAccruedLiabilities_cb2622\" order=\"1\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent_b6691a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent_b6691a\" order=\"2\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers_cde144\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_srtPayablesToCustomers_cde144\" order=\"3\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding_02fcb8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding_02fcb8\" order=\"4\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue_763109\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue_763109\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent_c628bf\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent_c628bf\" order=\"6\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent_0ef2f1\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent_0ef2f1\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent_9d0eb8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent_9d0eb8\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue_e97a50\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapCostOfRevenue_e97a50\" order=\"9\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_c99fb4\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_c99fb4\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues_63e7b4\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapRevenues_63e7b4\" order=\"11\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit_006394\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapGrossProfit_006394\" order=\"12\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit_fecd51\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapSecurityDeposit_fecd51\" order=\"13\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet_d5055b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapInventoryNet_d5055b\" order=\"14\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_e54069\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_e54069\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockBasedCompensationExpense\" xlink:label=\"loc_gpoxStockBasedCompensationExpense_4dd385\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxStockBasedCompensationExpense_4dd385\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices_9afb45\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxPrepaidServices_9afb45\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1_b15340\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1_b15340\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding_a1a8fa\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding_a1a8fa\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding_168f88\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding_168f88\" order=\"20\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20231031.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20231031.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"loc_us-gaapStatementLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapStatementTable\" order=\"2000\" xbrldt:contextElement=\"segment\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"loc_us-gaapStatementClassOfStockAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapStatementClassOfStockAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain\"/>\n 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xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapDerivativeInstrumentRiskAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain_10\" order=\"40\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis\" xlink:label=\"loc_srtProductOrServiceAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_srtProductOrServiceAxis\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srtProductOrServiceAxis\" xlink:to=\"loc_srtProductsAndServicesDomain\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain_10\"/>\n 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xlink:to=\"loc_us-gaapShortTermDebtTypeDomain\" order=\"60\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain_10\" order=\"70\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis\" xlink:label=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain\" order=\"80\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain_10\" order=\"90\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" order=\"110\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" order=\"130\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain\" xlink:to=\"loc_gpoxWarrantsMember\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_us-gaapProductMember\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxMrVaporMember\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxNutriumphMember\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapAccountsReceivableMember\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxDistroMember\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_FlayvorzMember\" xlink:label=\"loc_gpoxFlayvorzMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxFlayvorzMember\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_AccountsPayableAndAccruedLiabilities\" xlink:label=\"loc_gpoxAccountsPayableAndAccruedLiabilities\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxAccountsPayableAndAccruedLiabilities\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_srtPayablesToCustomers\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCostOfRevenue\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapRevenues\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapGrossProfit\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapSecurityDeposit\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapInventoryNet\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockBasedCompensationExpense\" xlink:label=\"loc_gpoxStockBasedCompensationExpense\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxStockBasedCompensationExpense\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaidServices\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding\" order=\"20\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockBasedCompensationExpense\" xlink:label=\"gpox_StockBasedCompensationExpense\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockBasedCompensationExpense\" xlink:to=\"gpox_StockBasedCompensationExpense_lbl_33a52f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockBasedCompensationExpense_lbl_33a52f\" xml:lang=\"en-US\">Stock-based compensation expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"us-gaap_ProductMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductMember\" xlink:to=\"us-gaap_ProductMember_lbl_724f01\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductMember_lbl_724f01\" xml:lang=\"en-US\">Merchandise And Product Sales [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConvertibleNotesPayableMember\" xlink:to=\"us-gaap_ConvertibleNotesPayableMember_lbl_284339\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember_lbl_284339\" xml:lang=\"en-US\">Convertible Notes [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_69ee29\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_69ee29\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"us-gaap_StatementClassOfStockAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementClassOfStockAxis\" xlink:to=\"us-gaap_StatementClassOfStockAxis_lbl_d30134\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementClassOfStockAxis_lbl_d30134\" xml:lang=\"en-US\">Statement Class Of Stock Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_2fc9f6\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_46c71f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_2fc9f6\" xml:lang=\"en-US\">Accounts receivable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_46c71f\" xml:lang=\"en-US\">Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_DistroMember\" xlink:label=\"gpox_DistroMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_DistroMember\" xlink:to=\"gpox_DistroMember_lbl_3e36f8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_DistroMember_lbl_3e36f8\" xml:lang=\"en-US\">Distro [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"us-gaap_SecurityDeposit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_0defed\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_a77044\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SecurityDeposit_lbl_0defed\" xml:lang=\"en-US\">Security Deposit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_SecurityDeposit_lbl_a77044\" xml:lang=\"en-US\">Security deposit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:to=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_139fe6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_139fe6\" xml:lang=\"en-US\">Cash and cash equivalents</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl_9a1585\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl_9a1585\" xml:lang=\"en-US\">Sales Revenue [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"srt_PayablesToCustomers\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_PayablesToCustomers\" xlink:to=\"srt_PayablesToCustomers_lbl_5ed8ea\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_PayablesToCustomers\" xlink:to=\"srt_PayablesToCustomers_lbl_4\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"srt_PayablesToCustomers_lbl_5ed8ea\" xml:lang=\"en-US\">Stock payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_PayablesToCustomers_lbl_4\" xml:lang=\"en-US\">[Broker-Dealer, Payable to Customer]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"us-gaap_CostOfRevenue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_27918f\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_a7e933\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfRevenue_lbl_27918f\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CostOfRevenue_lbl_a7e933\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ComprisedOfStockPayableMember\" xlink:label=\"gpox_ComprisedOfStockPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ComprisedOfStockPayableMember\" xlink:to=\"gpox_ComprisedOfStockPayableMember_lbl_9c8e93\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ComprisedOfStockPayableMember_lbl_9c8e93\" xml:lang=\"en-US\">Comprised of stock payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"us-gaap_StatementLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementLineItems\" xlink:to=\"us-gaap_StatementLineItems_lbl_b50af8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementLineItems_lbl_b50af8\" xml:lang=\"en-US\">Statement [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"us-gaap_GrossProfit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_df463b\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_4\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_c7df25\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/totalLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_df463b\" xml:lang=\"en-US\">Gross Profit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GrossProfit_lbl_4\" xml:lang=\"en-US\">[Gross Profit]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_c7df25\" xml:lang=\"en-US\">Gross profit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableTradeCurrent\" xlink:to=\"us-gaap_AccountsPayableTradeCurrent_lbl_93daf9\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent_lbl_93daf9\" xml:lang=\"en-US\">Trade payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ExecutivesAndSeniorManagementMember\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ExecutivesAndSeniorManagementMember\" xlink:to=\"gpox_ExecutivesAndSeniorManagementMember_lbl_9f9b79\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember_lbl_9f9b79\" xml:lang=\"en-US\">Executives and senior management [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockForOfficeRentMember\" xlink:label=\"gpox_StockForOfficeRentMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockForOfficeRentMember\" xlink:to=\"gpox_StockForOfficeRentMember_lbl_207ba8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockForOfficeRentMember_lbl_207ba8\" xml:lang=\"en-US\">Stock for office rent [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConversionOfStockSharesConverted1\" xlink:to=\"us-gaap_ConversionOfStockSharesConverted1_lbl_332508\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1_lbl_332508\" xml:lang=\"en-US\">Convertible shares</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2b3532\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2b3532\" xml:lang=\"en-US\">Series A Non - Voting Redeemable Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_8be202\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_01ce9f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_8be202\" xml:lang=\"en-US\">Series A Non-Voting Redeemable Preferred stock [Member]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_01ce9f\" xml:lang=\"en-US\">Series A Non-Voting Redeemable Preferred stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_AccountsPayableAndAccruedLiabilities\" xlink:label=\"gpox_AccountsPayableAndAccruedLiabilities\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_AccountsPayableAndAccruedLiabilities\" xlink:to=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_8486d9\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_AccountsPayableAndAccruedLiabilities\" xlink:to=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_2\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_8486d9\" xml:lang=\"en-US\">Accounts payable and accrued liabilities</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_2\" xml:lang=\"en-US\">[Accounts payable and accrued liabilities 1]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis\" xlink:label=\"us-gaap_StatementEquityComponentsAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementEquityComponentsAxis\" xlink:to=\"us-gaap_StatementEquityComponentsAxis_lbl_451143\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementEquityComponentsAxis_lbl_451143\" xml:lang=\"en-US\">Equity Components [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_39690d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_39690d\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_MrVaporMember\" xlink:label=\"gpox_MrVaporMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_MrVaporMember\" xlink:to=\"gpox_MrVaporMember_lbl_6badde\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_MrVaporMember_lbl_6badde\" xml:lang=\"en-US\">Mr. Vapor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"us-gaap_CommonStockSharesOutstanding\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_049e9d\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_421ea1\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_14768c\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_049e9d\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_421ea1\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_14768c\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_LoanInducementsOfPromissoryNotesMember\" xlink:label=\"gpox_LoanInducementsOfPromissoryNotesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_LoanInducementsOfPromissoryNotesMember\" xlink:to=\"gpox_LoanInducementsOfPromissoryNotesMember_lbl_e5277d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_LoanInducementsOfPromissoryNotesMember_lbl_e5277d\" xml:lang=\"en-US\">loan inducements of promissory notes [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TotalCustomerConcentrationRiskMember\" xlink:to=\"gpox_TotalCustomerConcentrationRiskMember_lbl_4d7d41\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember_lbl_4d7d41\" xml:lang=\"en-US\">Customer Total [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_CapitalStockPayableMember\" xlink:label=\"gpox_CapitalStockPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_CapitalStockPayableMember\" xlink:to=\"gpox_CapitalStockPayableMember_lbl_1ca34f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_CapitalStockPayableMember_lbl_1ca34f\" xml:lang=\"en-US\">Capital Stock Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"us-gaap_SeriesAPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesAPreferredStockMember\" xlink:to=\"us-gaap_SeriesAPreferredStockMember_lbl_266ab3\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesAPreferredStockMember_lbl_266ab3\" xml:lang=\"en-US\">Series A Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"us-gaap_InventoryNet\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_0a7057\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_c0d85e\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_InventoryNet_lbl_0a7057\" xml:lang=\"en-US\">Inventory</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_InventoryNet_lbl_c0d85e\" xml:lang=\"en-US\">Inventory</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"us-gaap_PrepaidExpenseCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_6a9fb1\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_22404c\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_7a43cb\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_6a9fb1\" xml:lang=\"en-US\">Prepaid expenses</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_22404c\" xml:lang=\"en-US\">Prepaid expenses</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_7a43cb\" xml:lang=\"en-US\">Prepaid expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"us-gaap_AccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableMember\" xlink:to=\"us-gaap_AccountsReceivableMember_lbl_f7da3d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableMember_lbl_f7da3d\" xml:lang=\"en-US\">Accounts Receivable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockOneMember\" xlink:label=\"gpox_OrdinaryCommonStockOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_OrdinaryCommonStockOneMember\" xlink:to=\"gpox_OrdinaryCommonStockOneMember_lbl_e4fd9d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_OrdinaryCommonStockOneMember_lbl_e4fd9d\" xml:lang=\"en-US\">Ordinary Common Stock One [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"gpox_OrdinaryCommonStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_OrdinaryCommonStockMember\" xlink:to=\"gpox_OrdinaryCommonStockMember_lbl_80f961\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_OrdinaryCommonStockMember_lbl_80f961\" xml:lang=\"en-US\">Ordinary Common Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_BrettHPojunisMember\" xlink:label=\"gpox_BrettHPojunisMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_BrettHPojunisMember\" xlink:to=\"gpox_BrettHPojunisMember_lbl_771709\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_BrettHPojunisMember_lbl_771709\" xml:lang=\"en-US\">Brett H. Pojunis [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TwoCustomerConcentrationRiskMember\" xlink:to=\"gpox_TwoCustomerConcentrationRiskMember_lbl_9bef3c\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember_lbl_9bef3c\" xml:lang=\"en-US\">Customer 2 [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"us-gaap_StatementTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementTable\" xlink:to=\"us-gaap_StatementTable_lbl_df1bc8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementTable_lbl_df1bc8\" xml:lang=\"en-US\">Statement [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesCPreferredStockMember\" xlink:label=\"us-gaap_SeriesCPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesCPreferredStockMember\" xlink:to=\"us-gaap_SeriesCPreferredStockMember_lbl_8d1b94\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesCPreferredStockMember_lbl_8d1b94\" xml:lang=\"en-US\">Series C Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockPayableNonAffiliatesMember\" xlink:label=\"gpox_StockPayableNonAffiliatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockPayableNonAffiliatesMember\" xlink:to=\"gpox_StockPayableNonAffiliatesMember_lbl_3516d5\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockPayableNonAffiliatesMember_lbl_3516d5\" xml:lang=\"en-US\">Stock Payable Non Affiliates [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaidServices\" xlink:label=\"gpox_PrepaidServices\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaidServices\" xlink:to=\"gpox_PrepaidServices_lbl_42e0e6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaidServices_lbl_42e0e6\" xml:lang=\"en-US\">Prepaid services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_EmployeesMember\" xlink:label=\"gpox_EmployeesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_EmployeesMember\" xlink:to=\"gpox_EmployeesMember_lbl_a865e9\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_EmployeesMember_lbl_a865e9\" xml:lang=\"en-US\">Employees [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_DerivativeInstrumentRiskAxis\" xlink:to=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_1720a8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_1720a8\" xml:lang=\"en-US\">Derivative Instrument Risk Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_OtherLiabilitiesCurrent\" xlink:to=\"us-gaap_OtherLiabilitiesCurrent_lbl_80e7ab\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent_lbl_80e7ab\" xml:lang=\"en-US\">Payroll liabilities</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:to=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_9546df\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_9546df\" xml:lang=\"en-US\">Prepayment for common shares issued to consultants</link:label>\n <link:loc \n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:gpox=\"http://gpox.com/20231031\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\"><link:schemaRef xlink:href=\"gpox-20231031.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"AsOf2023-10-31\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n </entity>\n <period>\n <instant>2023-10-31</instant>\n </period>\n </context>\n\t<context id=\"AsOf2023-04-30\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n </entity>\n <period>\n <instant>2023-04-30</instant>\n </period>\n </context>\n\t<context id=\"AsOf2023-10-31_gpox_OrdinaryCommonStockMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:StatementClassOfStockAxis\">gpox:OrdinaryCommonStockMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <instant>2023-10-31</instant>\n </period>\n </context>\n\t<context id=\"AsOf2022-07-31_gpox_OrdinaryCommonStockMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n <segment>\n <xbrldi:explicitMember 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[Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember', 'us-gaap:ConcentrationRiskByTypeAxis=gpox:OneCustomerConcentrationRiskMember']"
132
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns:xl=\"http://www.xbrl.org/2003/XLink\" xmlns:ref=\"http://www.xbrl.org/2006/ref\" xmlns:currency=\"http://xbrl.sec.gov/currency/2023\" xmlns:us-gaap-att=\"http://fasb.org/us-gaap/attributes\" xmlns:sic=\"http://xbrl.sec.gov/sic/2023\" xmlns:exch=\"http://xbrl.sec.gov/exch/2023\" xmlns:invest=\"http://xbrl.sec.gov/invest/2013-01-31\" xmlns:negated=\"http://www.xbrl.org/2009/role/negated\" xmlns:naics=\"http://xbrl.sec.gov/naics/2023\" xmlns:us-types=\"http://fasb.org/us-types/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:country=\"http://xbrl.sec.gov/country/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:srt-roles=\"http://fasb.org/srt-roles/2023\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:num=\"http://www.xbrl.org/dtr/type/numeric\" xmlns:nonnum=\"http://www.xbrl.org/dtr/type/non-numeric\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:gpox=\"http://gpox.com/20231031\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://gpox.com/20231031\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/currency/2023\" schemaLocation=\"https://xbrl.sec.gov/currency/2023/currency-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/non-numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/exch/2023\" schemaLocation=\"https://xbrl.sec.gov/exch/2023/exch-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/arcrole/fact-explanatoryFact\" schemaLocation=\"http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/negated\" schemaLocation=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/net\" schemaLocation=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/naics/2023\" schemaLocation=\"https://xbrl.sec.gov/naics/2023/naics-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/sic/2023\" schemaLocation=\"https://xbrl.sec.gov/sic/2023/sic-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20231031.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"loc_us-gaapAccountingPoliciesAbstract_c4c27a\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable_c46109\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract_c4c27a\" xlink:to=\"loc_us-gaapStatementTable_c46109\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"loc_us-gaapStatementLineItems_e07bdc\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapStatementLineItems_e07bdc\" order=\"2000\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"loc_us-gaapStatementClassOfStockAxis_c824db\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapStatementClassOfStockAxis_c824db\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain_135503\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementClassOfStockAxis_c824db\" xlink:to=\"loc_us-gaapClassOfStockDomain_135503\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"loc_us-gaapDerivativeInstrumentRiskAxis_ec872e\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapDerivativeInstrumentRiskAxis_ec872e\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain_ef1771\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis_ec872e\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain_ef1771\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis\" xlink:label=\"loc_srtProductOrServiceAxis_20610c\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_srtProductOrServiceAxis_20610c\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain_14dbec\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductOrServiceAxis_20610c\" xlink:to=\"loc_srtProductsAndServicesDomain_14dbec\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"loc_us-gaapShortTermDebtTypeAxis_395b61\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapShortTermDebtTypeAxis_395b61\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain_478673\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis_395b61\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain_478673\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis\" xlink:label=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_1232d0\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_1232d0\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_c9bd1f\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_1232d0\" xlink:to=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_653820\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_653820\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_653820\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis_225538\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis_225538\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis_225538\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember_5d5c66\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_135503\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember_5d5c66\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember_6600e2\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain_ef1771\" xlink:to=\"loc_gpoxWarrantsMember_6600e2\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember_fb0c30\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_135503\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember_fb0c30\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember_a938be\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_14dbec\" xlink:to=\"loc_us-gaapProductMember_a938be\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember_e537e5\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain_478673\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember_e537e5\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_8bff56\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_14dbec\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_8bff56\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember_196669\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxMrVaporMember_196669\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember_d9c99d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxNutriumphMember_d9c99d\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember_17d18a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\" xlink:to=\"loc_us-gaapAccountsReceivableMember_17d18a\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember_09827b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember_09827b\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember_101813\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember_101813\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember_45ea35\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember_45ea35\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember_68f639\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxDistroMember_68f639\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_FlayvorzMember\" xlink:label=\"loc_gpoxFlayvorzMember_3a255d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxFlayvorzMember_3a255d\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_d2e17d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_d2e17d\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_AccountsPayableAndAccruedLiabilities\" xlink:label=\"loc_gpoxAccountsPayableAndAccruedLiabilities_cb2622\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxAccountsPayableAndAccruedLiabilities_cb2622\" order=\"1\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent_b6691a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent_b6691a\" order=\"2\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers_cde144\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_srtPayablesToCustomers_cde144\" order=\"3\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding_02fcb8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding_02fcb8\" order=\"4\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue_763109\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue_763109\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent_c628bf\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent_c628bf\" order=\"6\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent_0ef2f1\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent_0ef2f1\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent_9d0eb8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent_9d0eb8\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue_e97a50\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapCostOfRevenue_e97a50\" order=\"9\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_c99fb4\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_c99fb4\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues_63e7b4\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapRevenues_63e7b4\" order=\"11\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit_006394\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapGrossProfit_006394\" order=\"12\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit_fecd51\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapSecurityDeposit_fecd51\" order=\"13\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet_d5055b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapInventoryNet_d5055b\" order=\"14\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_e54069\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_e54069\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockBasedCompensationExpense\" xlink:label=\"loc_gpoxStockBasedCompensationExpense_4dd385\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxStockBasedCompensationExpense_4dd385\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices_9afb45\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxPrepaidServices_9afb45\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1_b15340\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1_b15340\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding_a1a8fa\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding_a1a8fa\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding_168f88\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding_168f88\" order=\"20\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20231031.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" 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xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapStatementTable\" order=\"2000\" xbrldt:contextElement=\"segment\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"loc_us-gaapStatementClassOfStockAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapStatementClassOfStockAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain\"/>\n 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xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapDerivativeInstrumentRiskAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain_10\" order=\"40\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis\" xlink:label=\"loc_srtProductOrServiceAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_srtProductOrServiceAxis\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srtProductOrServiceAxis\" xlink:to=\"loc_srtProductsAndServicesDomain\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain_10\"/>\n 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xlink:to=\"loc_us-gaapShortTermDebtTypeDomain\" order=\"60\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain_10\" order=\"70\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis\" xlink:label=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain\" order=\"80\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain_10\" order=\"90\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" order=\"110\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" order=\"130\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain\" xlink:to=\"loc_gpoxWarrantsMember\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_us-gaapProductMember\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxMrVaporMember\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxNutriumphMember\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapAccountsReceivableMember\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxDistroMember\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_FlayvorzMember\" xlink:label=\"loc_gpoxFlayvorzMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxFlayvorzMember\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_AccountsPayableAndAccruedLiabilities\" xlink:label=\"loc_gpoxAccountsPayableAndAccruedLiabilities\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxAccountsPayableAndAccruedLiabilities\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_srtPayablesToCustomers\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCostOfRevenue\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapRevenues\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapGrossProfit\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapSecurityDeposit\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapInventoryNet\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockBasedCompensationExpense\" xlink:label=\"loc_gpoxStockBasedCompensationExpense\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxStockBasedCompensationExpense\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaidServices\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding\" order=\"20\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockBasedCompensationExpense\" xlink:label=\"gpox_StockBasedCompensationExpense\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockBasedCompensationExpense\" xlink:to=\"gpox_StockBasedCompensationExpense_lbl_33a52f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockBasedCompensationExpense_lbl_33a52f\" xml:lang=\"en-US\">Stock-based compensation expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"us-gaap_ProductMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductMember\" xlink:to=\"us-gaap_ProductMember_lbl_724f01\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductMember_lbl_724f01\" xml:lang=\"en-US\">Merchandise And Product Sales [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConvertibleNotesPayableMember\" xlink:to=\"us-gaap_ConvertibleNotesPayableMember_lbl_284339\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember_lbl_284339\" xml:lang=\"en-US\">Convertible Notes [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_69ee29\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_69ee29\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"us-gaap_StatementClassOfStockAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementClassOfStockAxis\" xlink:to=\"us-gaap_StatementClassOfStockAxis_lbl_d30134\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementClassOfStockAxis_lbl_d30134\" xml:lang=\"en-US\">Statement Class Of Stock Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_2fc9f6\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_46c71f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_2fc9f6\" xml:lang=\"en-US\">Accounts receivable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_46c71f\" xml:lang=\"en-US\">Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_DistroMember\" xlink:label=\"gpox_DistroMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_DistroMember\" xlink:to=\"gpox_DistroMember_lbl_3e36f8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_DistroMember_lbl_3e36f8\" xml:lang=\"en-US\">Distro [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"us-gaap_SecurityDeposit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_0defed\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_a77044\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SecurityDeposit_lbl_0defed\" xml:lang=\"en-US\">Security Deposit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_SecurityDeposit_lbl_a77044\" xml:lang=\"en-US\">Security deposit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:to=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_139fe6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_139fe6\" xml:lang=\"en-US\">Cash and cash equivalents</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl_9a1585\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl_9a1585\" xml:lang=\"en-US\">Sales Revenue [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"srt_PayablesToCustomers\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_PayablesToCustomers\" xlink:to=\"srt_PayablesToCustomers_lbl_5ed8ea\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_PayablesToCustomers\" xlink:to=\"srt_PayablesToCustomers_lbl_4\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"srt_PayablesToCustomers_lbl_5ed8ea\" xml:lang=\"en-US\">Stock payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_PayablesToCustomers_lbl_4\" xml:lang=\"en-US\">[Broker-Dealer, Payable to Customer]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"us-gaap_CostOfRevenue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_27918f\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_a7e933\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfRevenue_lbl_27918f\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CostOfRevenue_lbl_a7e933\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ComprisedOfStockPayableMember\" xlink:label=\"gpox_ComprisedOfStockPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ComprisedOfStockPayableMember\" xlink:to=\"gpox_ComprisedOfStockPayableMember_lbl_9c8e93\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ComprisedOfStockPayableMember_lbl_9c8e93\" xml:lang=\"en-US\">Comprised of stock payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"us-gaap_StatementLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementLineItems\" xlink:to=\"us-gaap_StatementLineItems_lbl_b50af8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementLineItems_lbl_b50af8\" xml:lang=\"en-US\">Statement [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"us-gaap_GrossProfit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_df463b\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_4\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_c7df25\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/totalLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_df463b\" xml:lang=\"en-US\">Gross Profit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GrossProfit_lbl_4\" xml:lang=\"en-US\">[Gross Profit]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_c7df25\" xml:lang=\"en-US\">Gross profit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableTradeCurrent\" xlink:to=\"us-gaap_AccountsPayableTradeCurrent_lbl_93daf9\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent_lbl_93daf9\" xml:lang=\"en-US\">Trade payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ExecutivesAndSeniorManagementMember\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ExecutivesAndSeniorManagementMember\" xlink:to=\"gpox_ExecutivesAndSeniorManagementMember_lbl_9f9b79\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember_lbl_9f9b79\" xml:lang=\"en-US\">Executives and senior management [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockForOfficeRentMember\" xlink:label=\"gpox_StockForOfficeRentMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockForOfficeRentMember\" xlink:to=\"gpox_StockForOfficeRentMember_lbl_207ba8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockForOfficeRentMember_lbl_207ba8\" xml:lang=\"en-US\">Stock for office rent [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConversionOfStockSharesConverted1\" xlink:to=\"us-gaap_ConversionOfStockSharesConverted1_lbl_332508\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1_lbl_332508\" xml:lang=\"en-US\">Convertible shares</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2b3532\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2b3532\" xml:lang=\"en-US\">Series A Non - Voting Redeemable Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_8be202\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_01ce9f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_8be202\" xml:lang=\"en-US\">Series A Non-Voting Redeemable Preferred stock [Member]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_01ce9f\" xml:lang=\"en-US\">Series A Non-Voting Redeemable Preferred stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_AccountsPayableAndAccruedLiabilities\" xlink:label=\"gpox_AccountsPayableAndAccruedLiabilities\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_AccountsPayableAndAccruedLiabilities\" xlink:to=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_8486d9\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_AccountsPayableAndAccruedLiabilities\" xlink:to=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_2\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_8486d9\" xml:lang=\"en-US\">Accounts payable and accrued liabilities</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_2\" xml:lang=\"en-US\">[Accounts payable and accrued liabilities 1]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis\" xlink:label=\"us-gaap_StatementEquityComponentsAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementEquityComponentsAxis\" xlink:to=\"us-gaap_StatementEquityComponentsAxis_lbl_451143\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementEquityComponentsAxis_lbl_451143\" xml:lang=\"en-US\">Equity Components [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_39690d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_39690d\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_MrVaporMember\" xlink:label=\"gpox_MrVaporMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_MrVaporMember\" xlink:to=\"gpox_MrVaporMember_lbl_6badde\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_MrVaporMember_lbl_6badde\" xml:lang=\"en-US\">Mr. Vapor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"us-gaap_CommonStockSharesOutstanding\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_049e9d\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_421ea1\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_14768c\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_049e9d\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_421ea1\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_14768c\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_LoanInducementsOfPromissoryNotesMember\" xlink:label=\"gpox_LoanInducementsOfPromissoryNotesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_LoanInducementsOfPromissoryNotesMember\" xlink:to=\"gpox_LoanInducementsOfPromissoryNotesMember_lbl_e5277d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_LoanInducementsOfPromissoryNotesMember_lbl_e5277d\" xml:lang=\"en-US\">loan inducements of promissory notes [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TotalCustomerConcentrationRiskMember\" xlink:to=\"gpox_TotalCustomerConcentrationRiskMember_lbl_4d7d41\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember_lbl_4d7d41\" xml:lang=\"en-US\">Customer Total [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_CapitalStockPayableMember\" xlink:label=\"gpox_CapitalStockPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_CapitalStockPayableMember\" xlink:to=\"gpox_CapitalStockPayableMember_lbl_1ca34f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_CapitalStockPayableMember_lbl_1ca34f\" xml:lang=\"en-US\">Capital Stock Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"us-gaap_SeriesAPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesAPreferredStockMember\" xlink:to=\"us-gaap_SeriesAPreferredStockMember_lbl_266ab3\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesAPreferredStockMember_lbl_266ab3\" xml:lang=\"en-US\">Series A Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"us-gaap_InventoryNet\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_0a7057\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_c0d85e\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_InventoryNet_lbl_0a7057\" xml:lang=\"en-US\">Inventory</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_InventoryNet_lbl_c0d85e\" xml:lang=\"en-US\">Inventory</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"us-gaap_PrepaidExpenseCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_6a9fb1\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_22404c\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_7a43cb\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_6a9fb1\" xml:lang=\"en-US\">Prepaid expenses</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_22404c\" xml:lang=\"en-US\">Prepaid expenses</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_7a43cb\" xml:lang=\"en-US\">Prepaid expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"us-gaap_AccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableMember\" xlink:to=\"us-gaap_AccountsReceivableMember_lbl_f7da3d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableMember_lbl_f7da3d\" xml:lang=\"en-US\">Accounts Receivable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockOneMember\" xlink:label=\"gpox_OrdinaryCommonStockOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_OrdinaryCommonStockOneMember\" xlink:to=\"gpox_OrdinaryCommonStockOneMember_lbl_e4fd9d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_OrdinaryCommonStockOneMember_lbl_e4fd9d\" xml:lang=\"en-US\">Ordinary Common Stock One [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"gpox_OrdinaryCommonStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_OrdinaryCommonStockMember\" xlink:to=\"gpox_OrdinaryCommonStockMember_lbl_80f961\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_OrdinaryCommonStockMember_lbl_80f961\" xml:lang=\"en-US\">Ordinary Common Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_BrettHPojunisMember\" xlink:label=\"gpox_BrettHPojunisMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_BrettHPojunisMember\" xlink:to=\"gpox_BrettHPojunisMember_lbl_771709\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_BrettHPojunisMember_lbl_771709\" xml:lang=\"en-US\">Brett H. Pojunis [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TwoCustomerConcentrationRiskMember\" xlink:to=\"gpox_TwoCustomerConcentrationRiskMember_lbl_9bef3c\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember_lbl_9bef3c\" xml:lang=\"en-US\">Customer 2 [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"us-gaap_StatementTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementTable\" xlink:to=\"us-gaap_StatementTable_lbl_df1bc8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementTable_lbl_df1bc8\" xml:lang=\"en-US\">Statement [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesCPreferredStockMember\" xlink:label=\"us-gaap_SeriesCPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesCPreferredStockMember\" xlink:to=\"us-gaap_SeriesCPreferredStockMember_lbl_8d1b94\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesCPreferredStockMember_lbl_8d1b94\" xml:lang=\"en-US\">Series C Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockPayableNonAffiliatesMember\" xlink:label=\"gpox_StockPayableNonAffiliatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockPayableNonAffiliatesMember\" xlink:to=\"gpox_StockPayableNonAffiliatesMember_lbl_3516d5\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockPayableNonAffiliatesMember_lbl_3516d5\" xml:lang=\"en-US\">Stock Payable Non Affiliates [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaidServices\" xlink:label=\"gpox_PrepaidServices\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaidServices\" xlink:to=\"gpox_PrepaidServices_lbl_42e0e6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaidServices_lbl_42e0e6\" xml:lang=\"en-US\">Prepaid services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_EmployeesMember\" xlink:label=\"gpox_EmployeesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_EmployeesMember\" xlink:to=\"gpox_EmployeesMember_lbl_a865e9\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_EmployeesMember_lbl_a865e9\" xml:lang=\"en-US\">Employees [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_DerivativeInstrumentRiskAxis\" xlink:to=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_1720a8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_1720a8\" xml:lang=\"en-US\">Derivative Instrument Risk Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_OtherLiabilitiesCurrent\" xlink:to=\"us-gaap_OtherLiabilitiesCurrent_lbl_80e7ab\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent_lbl_80e7ab\" xml:lang=\"en-US\">Payroll liabilities</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:to=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_9546df\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_9546df\" xml:lang=\"en-US\">Prepayment for common shares issued to consultants</link:label>\n <link:loc \n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:gpox=\"http://gpox.com/20231031\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\"><link:schemaRef xlink:href=\"gpox-20231031.xsd\" xlink:type=\"simple\"/>\n\t<context 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(role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:AccountsReceivableMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Asset Class [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:AccountsReceivableMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:AccountsReceivableMember\n\nReferences:\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=gpox:OneCustomerConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:AccountsReceivableMember']"
133
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns:xl=\"http://www.xbrl.org/2003/XLink\" xmlns:ref=\"http://www.xbrl.org/2006/ref\" xmlns:currency=\"http://xbrl.sec.gov/currency/2023\" xmlns:us-gaap-att=\"http://fasb.org/us-gaap/attributes\" xmlns:sic=\"http://xbrl.sec.gov/sic/2023\" xmlns:exch=\"http://xbrl.sec.gov/exch/2023\" xmlns:invest=\"http://xbrl.sec.gov/invest/2013-01-31\" xmlns:negated=\"http://www.xbrl.org/2009/role/negated\" xmlns:naics=\"http://xbrl.sec.gov/naics/2023\" xmlns:us-types=\"http://fasb.org/us-types/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:country=\"http://xbrl.sec.gov/country/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:srt-roles=\"http://fasb.org/srt-roles/2023\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:num=\"http://www.xbrl.org/dtr/type/numeric\" xmlns:nonnum=\"http://www.xbrl.org/dtr/type/non-numeric\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:gpox=\"http://gpox.com/20231031\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://gpox.com/20231031\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/currency/2023\" schemaLocation=\"https://xbrl.sec.gov/currency/2023/currency-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/non-numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/exch/2023\" schemaLocation=\"https://xbrl.sec.gov/exch/2023/exch-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/arcrole/fact-explanatoryFact\" schemaLocation=\"http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/negated\" schemaLocation=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/net\" schemaLocation=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/naics/2023\" schemaLocation=\"https://xbrl.sec.gov/naics/2023/naics-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/sic/2023\" schemaLocation=\"https://xbrl.sec.gov/sic/2023/sic-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20231031.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"loc_us-gaapAccountingPoliciesAbstract_c4c27a\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable_c46109\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract_c4c27a\" xlink:to=\"loc_us-gaapStatementTable_c46109\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"loc_us-gaapStatementLineItems_e07bdc\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapStatementLineItems_e07bdc\" order=\"2000\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"loc_us-gaapStatementClassOfStockAxis_c824db\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapStatementClassOfStockAxis_c824db\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain_135503\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementClassOfStockAxis_c824db\" xlink:to=\"loc_us-gaapClassOfStockDomain_135503\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"loc_us-gaapDerivativeInstrumentRiskAxis_ec872e\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapDerivativeInstrumentRiskAxis_ec872e\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain_ef1771\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis_ec872e\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain_ef1771\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis\" xlink:label=\"loc_srtProductOrServiceAxis_20610c\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_srtProductOrServiceAxis_20610c\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain_14dbec\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductOrServiceAxis_20610c\" xlink:to=\"loc_srtProductsAndServicesDomain_14dbec\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"loc_us-gaapShortTermDebtTypeAxis_395b61\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapShortTermDebtTypeAxis_395b61\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain_478673\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis_395b61\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain_478673\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis\" xlink:label=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_1232d0\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_1232d0\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_c9bd1f\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_1232d0\" xlink:to=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_653820\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_653820\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_653820\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis_225538\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_c46109\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis_225538\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis_225538\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember_5d5c66\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_135503\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember_5d5c66\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember_6600e2\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain_ef1771\" xlink:to=\"loc_gpoxWarrantsMember_6600e2\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember_fb0c30\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_135503\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember_fb0c30\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember_a938be\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_14dbec\" xlink:to=\"loc_us-gaapProductMember_a938be\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember_e537e5\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain_478673\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember_e537e5\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_8bff56\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_14dbec\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_8bff56\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember_196669\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxMrVaporMember_196669\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember_d9c99d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxNutriumphMember_d9c99d\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember_17d18a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\" xlink:to=\"loc_us-gaapAccountsReceivableMember_17d18a\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember_09827b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember_09827b\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember_101813\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember_101813\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember_45ea35\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_09b6d8\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember_45ea35\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember_68f639\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxDistroMember_68f639\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_FlayvorzMember\" xlink:label=\"loc_gpoxFlayvorzMember_3a255d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_c9bd1f\" xlink:to=\"loc_gpoxFlayvorzMember_3a255d\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_d2e17d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_b842e5\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_d2e17d\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_AccountsPayableAndAccruedLiabilities\" xlink:label=\"loc_gpoxAccountsPayableAndAccruedLiabilities_cb2622\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxAccountsPayableAndAccruedLiabilities_cb2622\" order=\"1\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent_b6691a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent_b6691a\" order=\"2\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers_cde144\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_srtPayablesToCustomers_cde144\" order=\"3\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding_02fcb8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding_02fcb8\" order=\"4\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue_763109\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue_763109\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent_c628bf\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent_c628bf\" order=\"6\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent_0ef2f1\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent_0ef2f1\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent_9d0eb8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent_9d0eb8\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue_e97a50\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapCostOfRevenue_e97a50\" order=\"9\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_c99fb4\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_c99fb4\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues_63e7b4\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapRevenues_63e7b4\" order=\"11\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit_006394\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapGrossProfit_006394\" order=\"12\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit_fecd51\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapSecurityDeposit_fecd51\" order=\"13\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet_d5055b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapInventoryNet_d5055b\" order=\"14\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_e54069\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_e54069\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockBasedCompensationExpense\" xlink:label=\"loc_gpoxStockBasedCompensationExpense_4dd385\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxStockBasedCompensationExpense_4dd385\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices_9afb45\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_gpoxPrepaidServices_9afb45\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1_b15340\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1_b15340\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding_a1a8fa\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding_a1a8fa\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding_168f88\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_e07bdc\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding_168f88\" order=\"20\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20231031.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" 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xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapStatementTable\" order=\"2000\" xbrldt:contextElement=\"segment\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"loc_us-gaapStatementClassOfStockAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapStatementClassOfStockAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain\"/>\n 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xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapDerivativeInstrumentRiskAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain_10\" order=\"40\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis\" xlink:label=\"loc_srtProductOrServiceAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_srtProductOrServiceAxis\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srtProductOrServiceAxis\" xlink:to=\"loc_srtProductsAndServicesDomain\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain_10\"/>\n 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xlink:to=\"loc_us-gaapShortTermDebtTypeDomain\" order=\"60\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain_10\" order=\"70\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis\" xlink:label=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain\" order=\"80\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain_10\" order=\"90\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" order=\"110\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" order=\"130\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain\" xlink:to=\"loc_gpoxWarrantsMember\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_us-gaapProductMember\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxMrVaporMember\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxNutriumphMember\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapAccountsReceivableMember\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxDistroMember\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_FlayvorzMember\" xlink:label=\"loc_gpoxFlayvorzMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxFlayvorzMember\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_AccountsPayableAndAccruedLiabilities\" xlink:label=\"loc_gpoxAccountsPayableAndAccruedLiabilities\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxAccountsPayableAndAccruedLiabilities\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_srtPayablesToCustomers\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCostOfRevenue\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapRevenues\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapGrossProfit\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapSecurityDeposit\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapInventoryNet\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockBasedCompensationExpense\" xlink:label=\"loc_gpoxStockBasedCompensationExpense\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxStockBasedCompensationExpense\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaidServices\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding\" order=\"20\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockBasedCompensationExpense\" xlink:label=\"gpox_StockBasedCompensationExpense\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockBasedCompensationExpense\" xlink:to=\"gpox_StockBasedCompensationExpense_lbl_33a52f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockBasedCompensationExpense_lbl_33a52f\" xml:lang=\"en-US\">Stock-based compensation expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"us-gaap_ProductMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductMember\" xlink:to=\"us-gaap_ProductMember_lbl_724f01\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductMember_lbl_724f01\" xml:lang=\"en-US\">Merchandise And Product Sales [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConvertibleNotesPayableMember\" xlink:to=\"us-gaap_ConvertibleNotesPayableMember_lbl_284339\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember_lbl_284339\" xml:lang=\"en-US\">Convertible Notes [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_69ee29\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_69ee29\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"us-gaap_StatementClassOfStockAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementClassOfStockAxis\" xlink:to=\"us-gaap_StatementClassOfStockAxis_lbl_d30134\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementClassOfStockAxis_lbl_d30134\" xml:lang=\"en-US\">Statement Class Of Stock Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_2fc9f6\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_46c71f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_2fc9f6\" xml:lang=\"en-US\">Accounts receivable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_46c71f\" xml:lang=\"en-US\">Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_DistroMember\" xlink:label=\"gpox_DistroMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_DistroMember\" xlink:to=\"gpox_DistroMember_lbl_3e36f8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_DistroMember_lbl_3e36f8\" xml:lang=\"en-US\">Distro [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"us-gaap_SecurityDeposit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_0defed\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_a77044\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SecurityDeposit_lbl_0defed\" xml:lang=\"en-US\">Security Deposit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_SecurityDeposit_lbl_a77044\" xml:lang=\"en-US\">Security deposit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:to=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_139fe6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_139fe6\" xml:lang=\"en-US\">Cash and cash equivalents</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl_9a1585\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl_9a1585\" xml:lang=\"en-US\">Sales Revenue [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"srt_PayablesToCustomers\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_PayablesToCustomers\" xlink:to=\"srt_PayablesToCustomers_lbl_5ed8ea\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_PayablesToCustomers\" xlink:to=\"srt_PayablesToCustomers_lbl_4\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"srt_PayablesToCustomers_lbl_5ed8ea\" xml:lang=\"en-US\">Stock payable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_PayablesToCustomers_lbl_4\" xml:lang=\"en-US\">[Broker-Dealer, Payable to Customer]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"us-gaap_CostOfRevenue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_27918f\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_a7e933\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfRevenue_lbl_27918f\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CostOfRevenue_lbl_a7e933\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ComprisedOfStockPayableMember\" xlink:label=\"gpox_ComprisedOfStockPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ComprisedOfStockPayableMember\" xlink:to=\"gpox_ComprisedOfStockPayableMember_lbl_9c8e93\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ComprisedOfStockPayableMember_lbl_9c8e93\" xml:lang=\"en-US\">Comprised of stock payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"us-gaap_StatementLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementLineItems\" xlink:to=\"us-gaap_StatementLineItems_lbl_b50af8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementLineItems_lbl_b50af8\" xml:lang=\"en-US\">Statement [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"us-gaap_GrossProfit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_df463b\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_4\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_c7df25\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/totalLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_df463b\" xml:lang=\"en-US\">Gross Profit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GrossProfit_lbl_4\" xml:lang=\"en-US\">[Gross Profit]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_c7df25\" xml:lang=\"en-US\">Gross profit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableTradeCurrent\" xlink:to=\"us-gaap_AccountsPayableTradeCurrent_lbl_93daf9\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent_lbl_93daf9\" xml:lang=\"en-US\">Trade payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_ExecutivesAndSeniorManagementMember\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ExecutivesAndSeniorManagementMember\" xlink:to=\"gpox_ExecutivesAndSeniorManagementMember_lbl_9f9b79\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember_lbl_9f9b79\" xml:lang=\"en-US\">Executives and senior management [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockForOfficeRentMember\" xlink:label=\"gpox_StockForOfficeRentMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockForOfficeRentMember\" xlink:to=\"gpox_StockForOfficeRentMember_lbl_207ba8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockForOfficeRentMember_lbl_207ba8\" xml:lang=\"en-US\">Stock for office rent [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConversionOfStockSharesConverted1\" xlink:to=\"us-gaap_ConversionOfStockSharesConverted1_lbl_332508\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1_lbl_332508\" xml:lang=\"en-US\">Convertible shares</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2b3532\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2b3532\" xml:lang=\"en-US\">Series A Non - Voting Redeemable Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_8be202\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_01ce9f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_8be202\" xml:lang=\"en-US\">Series A Non-Voting Redeemable Preferred stock [Member]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_01ce9f\" xml:lang=\"en-US\">Series A Non-Voting Redeemable Preferred stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_AccountsPayableAndAccruedLiabilities\" xlink:label=\"gpox_AccountsPayableAndAccruedLiabilities\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_AccountsPayableAndAccruedLiabilities\" xlink:to=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_8486d9\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_AccountsPayableAndAccruedLiabilities\" xlink:to=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_2\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_8486d9\" xml:lang=\"en-US\">Accounts payable and accrued liabilities</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_AccountsPayableAndAccruedLiabilities_lbl_2\" xml:lang=\"en-US\">[Accounts payable and accrued liabilities 1]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementEquityComponentsAxis\" xlink:label=\"us-gaap_StatementEquityComponentsAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementEquityComponentsAxis\" xlink:to=\"us-gaap_StatementEquityComponentsAxis_lbl_451143\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementEquityComponentsAxis_lbl_451143\" xml:lang=\"en-US\">Equity Components [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_39690d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_39690d\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_MrVaporMember\" xlink:label=\"gpox_MrVaporMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_MrVaporMember\" xlink:to=\"gpox_MrVaporMember_lbl_6badde\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_MrVaporMember_lbl_6badde\" xml:lang=\"en-US\">Mr. Vapor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"us-gaap_CommonStockSharesOutstanding\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_049e9d\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_421ea1\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_14768c\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_049e9d\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_421ea1\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_14768c\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_LoanInducementsOfPromissoryNotesMember\" xlink:label=\"gpox_LoanInducementsOfPromissoryNotesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_LoanInducementsOfPromissoryNotesMember\" xlink:to=\"gpox_LoanInducementsOfPromissoryNotesMember_lbl_e5277d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_LoanInducementsOfPromissoryNotesMember_lbl_e5277d\" xml:lang=\"en-US\">loan inducements of promissory notes [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TotalCustomerConcentrationRiskMember\" xlink:to=\"gpox_TotalCustomerConcentrationRiskMember_lbl_4d7d41\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember_lbl_4d7d41\" xml:lang=\"en-US\">Customer Total [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_CapitalStockPayableMember\" xlink:label=\"gpox_CapitalStockPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_CapitalStockPayableMember\" xlink:to=\"gpox_CapitalStockPayableMember_lbl_1ca34f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_CapitalStockPayableMember_lbl_1ca34f\" xml:lang=\"en-US\">Capital Stock Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"us-gaap_SeriesAPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesAPreferredStockMember\" xlink:to=\"us-gaap_SeriesAPreferredStockMember_lbl_266ab3\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesAPreferredStockMember_lbl_266ab3\" xml:lang=\"en-US\">Series A Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"us-gaap_InventoryNet\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_0a7057\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_c0d85e\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_InventoryNet_lbl_0a7057\" xml:lang=\"en-US\">Inventory</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_InventoryNet_lbl_c0d85e\" xml:lang=\"en-US\">Inventory</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"us-gaap_PrepaidExpenseCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_6a9fb1\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_22404c\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_7a43cb\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_6a9fb1\" xml:lang=\"en-US\">Prepaid expenses</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_22404c\" xml:lang=\"en-US\">Prepaid expenses</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_7a43cb\" xml:lang=\"en-US\">Prepaid expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"us-gaap_AccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableMember\" xlink:to=\"us-gaap_AccountsReceivableMember_lbl_f7da3d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableMember_lbl_f7da3d\" xml:lang=\"en-US\">Accounts Receivable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockOneMember\" xlink:label=\"gpox_OrdinaryCommonStockOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_OrdinaryCommonStockOneMember\" xlink:to=\"gpox_OrdinaryCommonStockOneMember_lbl_e4fd9d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_OrdinaryCommonStockOneMember_lbl_e4fd9d\" xml:lang=\"en-US\">Ordinary Common Stock One [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"gpox_OrdinaryCommonStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_OrdinaryCommonStockMember\" xlink:to=\"gpox_OrdinaryCommonStockMember_lbl_80f961\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_OrdinaryCommonStockMember_lbl_80f961\" xml:lang=\"en-US\">Ordinary Common Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_BrettHPojunisMember\" xlink:label=\"gpox_BrettHPojunisMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_BrettHPojunisMember\" xlink:to=\"gpox_BrettHPojunisMember_lbl_771709\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_BrettHPojunisMember_lbl_771709\" xml:lang=\"en-US\">Brett H. Pojunis [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TwoCustomerConcentrationRiskMember\" xlink:to=\"gpox_TwoCustomerConcentrationRiskMember_lbl_9bef3c\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember_lbl_9bef3c\" xml:lang=\"en-US\">Customer 2 [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"us-gaap_StatementTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementTable\" xlink:to=\"us-gaap_StatementTable_lbl_df1bc8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementTable_lbl_df1bc8\" xml:lang=\"en-US\">Statement [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesCPreferredStockMember\" xlink:label=\"us-gaap_SeriesCPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesCPreferredStockMember\" xlink:to=\"us-gaap_SeriesCPreferredStockMember_lbl_8d1b94\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesCPreferredStockMember_lbl_8d1b94\" xml:lang=\"en-US\">Series C Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_StockPayableNonAffiliatesMember\" xlink:label=\"gpox_StockPayableNonAffiliatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockPayableNonAffiliatesMember\" xlink:to=\"gpox_StockPayableNonAffiliatesMember_lbl_3516d5\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockPayableNonAffiliatesMember_lbl_3516d5\" xml:lang=\"en-US\">Stock Payable Non Affiliates [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaidServices\" xlink:label=\"gpox_PrepaidServices\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaidServices\" xlink:to=\"gpox_PrepaidServices_lbl_42e0e6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaidServices_lbl_42e0e6\" xml:lang=\"en-US\">Prepaid services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_EmployeesMember\" xlink:label=\"gpox_EmployeesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_EmployeesMember\" xlink:to=\"gpox_EmployeesMember_lbl_a865e9\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_EmployeesMember_lbl_a865e9\" xml:lang=\"en-US\">Employees [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_DerivativeInstrumentRiskAxis\" xlink:to=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_1720a8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_1720a8\" xml:lang=\"en-US\">Derivative Instrument Risk Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_OtherLiabilitiesCurrent\" xlink:to=\"us-gaap_OtherLiabilitiesCurrent_lbl_80e7ab\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent_lbl_80e7ab\" xml:lang=\"en-US\">Payroll liabilities</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20231031.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:to=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_9546df\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_9546df\" xml:lang=\"en-US\">Prepayment for common shares issued to consultants</link:label>\n <link:loc \n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:gpox=\"http://gpox.com/20231031\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\"><link:schemaRef xlink:href=\"gpox-20231031.xsd\" xlink:type=\"simple\"/>\n\t<context 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(role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=gpox:TwoCustomerConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember']"
134
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230930\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20230930\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954512 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20230930.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_15282e30-a77f-493b-87ff-0ce31a9e69e7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_15282e30-a77f-493b-87ff-0ce31a9e69e7\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_b7970dcc-d283-440d-b47d-d86f78a6e935\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_b7970dcc-d283-440d-b47d-d86f78a6e935\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_fc1b5740-59e9-45ff-9680-36f9653ed9b7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_b7970dcc-d283-440d-b47d-d86f78a6e935\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_fc1b5740-59e9-45ff-9680-36f9653ed9b7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_e63f7a5d-dafa-4a9c-adf1-b82a011181e0\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_srt_StatementGeographicalAxis_e63f7a5d-dafa-4a9c-adf1-b82a011181e0\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_StatementGeographicalAxis_e63f7a5d-dafa-4a9c-adf1-b82a011181e0\" xlink:to=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_40572219-6fde-4cb4-9e93-8c2a6de4c8fd\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_FL_40572219-6fde-4cb4-9e93-8c2a6de4c8fd\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_1dbc2fdd-af0e-454b-8787-ccfe39de4f30\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_NY_1dbc2fdd-af0e-454b-8787-ccfe39de4f30\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_ef7c05da-7da3-4819-a272-e979e9a74a17\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_PA_ef7c05da-7da3-4819-a272-e979e9a74a17\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" 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xlink:label=\"loc_stpr_NJ_6d22a553-0ef1-4168-8c0e-4d5562c9cba0\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:presentationArc order=\"6\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_NJ_6d22a553-0ef1-4168-8c0e-4d5562c9cba0\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_8f5b7d43-4ded-4bb7-850b-e3502ac4ff03\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:presentationArc order=\"7\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_UT_8f5b7d43-4ded-4bb7-850b-e3502ac4ff03\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" 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xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:href=\"efc-20230930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_154bbcf2-76f3-4ca0-95ea-cdb87a73ac8b\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_154bbcf2-76f3-4ca0-95ea-cdb87a73ac8b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20230930.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_154bbcf2-76f3-4ca0-95ea-cdb87a73ac8b\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_154bbcf2-76f3-4ca0-95ea-cdb87a73ac8b\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_9a3ecb49-77f1-45b3-81e5-d35c8d262108_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_9a3ecb49-77f1-45b3-81e5-d35c8d262108_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_b7970dcc-d283-440d-b47d-d86f78a6e935\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_b7970dcc-d283-440d-b47d-d86f78a6e935\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_fc1b5740-59e9-45ff-9680-36f9653ed9b7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_b7970dcc-d283-440d-b47d-d86f78a6e935\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_fc1b5740-59e9-45ff-9680-36f9653ed9b7\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_e63f7a5d-dafa-4a9c-adf1-b82a011181e0\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_srt_StatementGeographicalAxis_e63f7a5d-dafa-4a9c-adf1-b82a011181e0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_e63f7a5d-dafa-4a9c-adf1-b82a011181e0_default\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srt_StatementGeographicalAxis_e63f7a5d-dafa-4a9c-adf1-b82a011181e0\" xlink:to=\"loc_srt_SegmentGeographicalDomain_e63f7a5d-dafa-4a9c-adf1-b82a011181e0_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srt_StatementGeographicalAxis_e63f7a5d-dafa-4a9c-adf1-b82a011181e0\" xlink:to=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_40572219-6fde-4cb4-9e93-8c2a6de4c8fd\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_FL_40572219-6fde-4cb4-9e93-8c2a6de4c8fd\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_1dbc2fdd-af0e-454b-8787-ccfe39de4f30\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_NY_1dbc2fdd-af0e-454b-8787-ccfe39de4f30\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_ef7c05da-7da3-4819-a272-e979e9a74a17\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_PA_ef7c05da-7da3-4819-a272-e979e9a74a17\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_e8c41fb9-37c0-4e8c-b71f-b20d8f73442e\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_VA_e8c41fb9-37c0-4e8c-b71f-b20d8f73442e\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_995a372e-990b-4d0d-9962-f525b57e4ce5\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_CT_995a372e-990b-4d0d-9962-f525b57e4ce5\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_6d22a553-0ef1-4168-8c0e-4d5562c9cba0\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_NJ_6d22a553-0ef1-4168-8c0e-4d5562c9cba0\" xlink:type=\"arc\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_8f5b7d43-4ded-4bb7-850b-e3502ac4ff03\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_UT_8f5b7d43-4ded-4bb7-850b-e3502ac4ff03\" xlink:type=\"arc\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_93592e29-873b-4e15-ac59-ae55455cd7f4\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_MO_93592e29-873b-4e15-ac59-ae55455cd7f4\" xlink:type=\"arc\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_041e8241-8269-43be-9e71-2536a5fcf6d8\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_CA_041e8241-8269-43be-9e71-2536a5fcf6d8\" xlink:type=\"arc\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA_04cc8b5a-2565-4436-8ec9-9c09d7b459fc\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_MA_04cc8b5a-2565-4436-8ec9-9c09d7b459fc\" xlink:type=\"arc\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_a1fb87b8-c9a4-4ff6-baed-9f830b0c9164\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_AZ_a1fb87b8-c9a4-4ff6-baed-9f830b0c9164\" xlink:type=\"arc\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IN_4ba3da5f-2437-4f24-9b9f-460cb682933b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_IN_4ba3da5f-2437-4f24-9b9f-460cb682933b\" xlink:type=\"arc\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NC_25603cf3-ace2-4f7a-8138-077f81988340\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NC\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_NC_25603cf3-ace2-4f7a-8138-077f81988340\" xlink:type=\"arc\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_c2dc70e7-9435-42a3-bae5-23c3b32d804e\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_NV_c2dc70e7-9435-42a3-bae5-23c3b32d804e\" xlink:type=\"arc\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_80ebcb3c-d811-44eb-b2f2-0d1fa4ec94c8\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_TN_80ebcb3c-d811-44eb-b2f2-0d1fa4ec94c8\" xlink:type=\"arc\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_ff7fc7c2-1bfc-4b29-8426-da11ca7c3282\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_IL_ff7fc7c2-1bfc-4b29-8426-da11ca7c3282\" xlink:type=\"arc\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_f04eaa39-ed4b-4ad2-84f3-19ddd6b23569\" xlink:href=\"efc-20230930.xsd#efc_OtherStatesMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_efc_OtherStatesMember_f04eaa39-ed4b-4ad2-84f3-19ddd6b23569\" xlink:type=\"arc\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_030b24a5-146c-4a61-bf11-6c6d8fca6cd9\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_OH_030b24a5-146c-4a61-bf11-6c6d8fca6cd9\" xlink:type=\"arc\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_e9b1c8ba-d84f-4a68-9ecf-72bd93817c1f\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_MI_e9b1c8ba-d84f-4a68-9ecf-72bd93817c1f\" xlink:type=\"arc\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_c7821125-a7f3-4cfc-bd93-f9016f93e7c0\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_NH_c7821125-a7f3-4cfc-bd93-f9016f93e7c0\" xlink:type=\"arc\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_44afddfa-62d5-4cb0-ab8e-da105edd75ce\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_TX_44afddfa-62d5-4cb0-ab8e-da105edd75ce\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_66398f16-7c25-4b54-b2d3-9f0931b1cac1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_GA_66398f16-7c25-4b54-b2d3-9f0931b1cac1\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_7fa15679-2919-4b9c-9054-3d92046e585d\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_OK_7fa15679-2919-4b9c-9054-3d92046e585d\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_6e85fbda-41d6-4e80-94e1-f570d793c11a\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_RI_6e85fbda-41d6-4e80-94e1-f570d793c11a\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_595ea338-8199-49f4-ac7e-c9830d2e9b99\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_WA_595ea338-8199-49f4-ac7e-c9830d2e9b99\" xlink:type=\"arc\" order=\"24\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_39f39f6a-94f1-4804-9b68-b8e6fa34dbd5\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_LA_39f39f6a-94f1-4804-9b68-b8e6fa34dbd5\" xlink:type=\"arc\" order=\"25\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL_6ad03524-81bd-4037-adee-366579c7255e\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_AL_6ad03524-81bd-4037-adee-366579c7255e\" xlink:type=\"arc\" order=\"26\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_67e9fecb-9bf8-47db-a72c-b4a71ad0287c\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_67e9fecb-9bf8-47db-a72c-b4a71ad0287c\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_67e9fecb-9bf8-47db-a72c-b4a71ad0287c_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_67e9fecb-9bf8-47db-a72c-b4a71ad0287c\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_67e9fecb-9bf8-47db-a72c-b4a71ad0287c_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_fae6c8f6-e3ff-42ef-bf43-279421e437e7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_67e9fecb-9bf8-47db-a72c-b4a71ad0287c\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_fae6c8f6-e3ff-42ef-bf43-279421e437e7\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_6fce999f-1987-4fcb-930c-15c830a61859\" xlink:href=\"efc-20230930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_fae6c8f6-e3ff-42ef-bf43-279421e437e7\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_6fce999f-1987-4fcb-930c-15c830a61859\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_fdda02a7-ce1c-49c6-8687-d93b30490e66_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_fdda02a7-ce1c-49c6-8687-d93b30490e66_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:href=\"efc-20230930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20230930.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_386d2c1f-3318-4afc-8103-024383c2c658_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20230930.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_ca411621-9f4a-4d85-8f9d-6b91753db5d8_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_f8d44b36-e851-4f50-badd-ffd8f7e898d6_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_f0185686-06ab-4929-9aad-51efb5323a0d_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_d4e62b63-a925-450e-8262-748e1832f0c4_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_36915c2c-43cc-4bf3-aae2-1d06c86234b0_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_f5056890-f0ff-48b1-8446-2e20e2aa8b7b_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_d0121862-244d-44c4-a641-532e9d1a6d7f_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_e0b46311-31de-4f2e-93ef-cecef7388cb7_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_892c84e4-726d-426e-9ee3-c3bd3d95c51c_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_62bb2876-bd79-412c-bb35-5c2c7fc78c97_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_4769bfb9-bea8-42c4-8fd2-8418eb8f8738_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_9bc99e34-0055-435a-b9e4-7f8a6837f73c_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_e74e82f6-8cc5-434c-bf49-fda18d188e75_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_60f4bace-33b7-4351-8ac1-13f124468446_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_3d9578ac-3cee-4764-9217-bda613b3e4fd_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_5b9d6f99-80e3-42ae-a964-2dd10cbc79fe_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_304e469e-5e6c-4444-85d3-a785a40fbdd2_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_0bd9f03b-0872-460d-a7a2-a1875816a500_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_5ba4cc93-ec6f-4adc-bea6-6b1e5411fe44_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_c49f2958-fc18-4a48-9de5-2ceee0b31f6e_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_9e9b2c0d-2e23-4144-8791-2767fa8096af_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_924fbeeb-2478-4ab8-b234-93b8dd2021a6_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_faee2b8e-923b-4c3e-b3fa-1b34fc491555_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20230930.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_46daf271-bac2-4ea5-a174-f5ddecfb10e7_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_ed9111cf-2c7f-416d-9baf-06edbefb2b99_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_8179c799-c979-4f81-a9b0-9a45d0c8ee55_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20230930.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_c439788d-d926-4a57-92a2-2c30416a7344_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_1a7652d8-d4fb-4dbc-b249-9408780f9656_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20230930.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_13bb4e97-8fd1-4948-99c5-0f1055f10698_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20230930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_2ad7bf47-f85b-4541-8e77-445eb8e7077e_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_202e0101-c52c-41eb-860e-421890a0977f_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_cc8888ec-bb01-49a4-945b-e4958eeca073_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_b4cbd372-ef6a-4e79-9672-c6da2160173f_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AL\" xlink:to=\"lab_stpr_AL\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AL_6bb00191-0d14-45a5-a4e9-96de64f994bb_terseLabel_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:label id=\"lab_stpr_AL_label_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_24522608-cb3e-420a-9929-dcfeea100fa7_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TX\" xlink:to=\"lab_stpr_TX\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TX_8d34cbdd-98a4-46db-9e28-47ec09d5bb6e_terseLabel_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Texas [Member]</link:label>\n <link:label id=\"lab_stpr_TX_label_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TEXAS\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230930\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xml:lang=\"en-US\"><link:schemaRef xlink:href=\"efc-20230930.xsd\" 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xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=915\n\n\n[Concept Core]\nID: us-gaap:CreditConcentrationRiskMember\nLabel: Credit Concentration Risk [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nReflects the percentage that a specified receivable or amount at risk from a counterparty under a contractual arrangement is to a specified benchmark, such as total receivables, net revenues, pretax results. 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http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=efc:CollateralOnRepurchaseAgreementsMember']"
135
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230930\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20230930\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954512 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20230930.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_15282e30-a77f-493b-87ff-0ce31a9e69e7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" 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xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_fae6c8f6-e3ff-42ef-bf43-279421e437e7\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_6fce999f-1987-4fcb-930c-15c830a61859\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:href=\"efc-20230930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_154bbcf2-76f3-4ca0-95ea-cdb87a73ac8b\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_154bbcf2-76f3-4ca0-95ea-cdb87a73ac8b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase 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xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_NC_25603cf3-ace2-4f7a-8138-077f81988340\" xlink:type=\"arc\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_c2dc70e7-9435-42a3-bae5-23c3b32d804e\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_NV_c2dc70e7-9435-42a3-bae5-23c3b32d804e\" xlink:type=\"arc\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_80ebcb3c-d811-44eb-b2f2-0d1fa4ec94c8\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_TN_80ebcb3c-d811-44eb-b2f2-0d1fa4ec94c8\" xlink:type=\"arc\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_ff7fc7c2-1bfc-4b29-8426-da11ca7c3282\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_IL_ff7fc7c2-1bfc-4b29-8426-da11ca7c3282\" xlink:type=\"arc\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_f04eaa39-ed4b-4ad2-84f3-19ddd6b23569\" xlink:href=\"efc-20230930.xsd#efc_OtherStatesMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_efc_OtherStatesMember_f04eaa39-ed4b-4ad2-84f3-19ddd6b23569\" xlink:type=\"arc\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_030b24a5-146c-4a61-bf11-6c6d8fca6cd9\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_OH_030b24a5-146c-4a61-bf11-6c6d8fca6cd9\" xlink:type=\"arc\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_e9b1c8ba-d84f-4a68-9ecf-72bd93817c1f\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_MI_e9b1c8ba-d84f-4a68-9ecf-72bd93817c1f\" xlink:type=\"arc\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_c7821125-a7f3-4cfc-bd93-f9016f93e7c0\" 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xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_GA_66398f16-7c25-4b54-b2d3-9f0931b1cac1\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_7fa15679-2919-4b9c-9054-3d92046e585d\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_OK_7fa15679-2919-4b9c-9054-3d92046e585d\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_6e85fbda-41d6-4e80-94e1-f570d793c11a\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_RI_6e85fbda-41d6-4e80-94e1-f570d793c11a\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_595ea338-8199-49f4-ac7e-c9830d2e9b99\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_WA_595ea338-8199-49f4-ac7e-c9830d2e9b99\" xlink:type=\"arc\" order=\"24\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_39f39f6a-94f1-4804-9b68-b8e6fa34dbd5\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_LA_39f39f6a-94f1-4804-9b68-b8e6fa34dbd5\" xlink:type=\"arc\" order=\"25\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL_6ad03524-81bd-4037-adee-366579c7255e\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_AL_6ad03524-81bd-4037-adee-366579c7255e\" xlink:type=\"arc\" order=\"26\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_67e9fecb-9bf8-47db-a72c-b4a71ad0287c\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_67e9fecb-9bf8-47db-a72c-b4a71ad0287c\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_67e9fecb-9bf8-47db-a72c-b4a71ad0287c_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_67e9fecb-9bf8-47db-a72c-b4a71ad0287c\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_67e9fecb-9bf8-47db-a72c-b4a71ad0287c_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_fae6c8f6-e3ff-42ef-bf43-279421e437e7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_67e9fecb-9bf8-47db-a72c-b4a71ad0287c\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_fae6c8f6-e3ff-42ef-bf43-279421e437e7\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_6fce999f-1987-4fcb-930c-15c830a61859\" xlink:href=\"efc-20230930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_fae6c8f6-e3ff-42ef-bf43-279421e437e7\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_6fce999f-1987-4fcb-930c-15c830a61859\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_fdda02a7-ce1c-49c6-8687-d93b30490e66_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_fdda02a7-ce1c-49c6-8687-d93b30490e66_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:href=\"efc-20230930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" 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xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20230930.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_386d2c1f-3318-4afc-8103-024383c2c658_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20230930.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_ca411621-9f4a-4d85-8f9d-6b91753db5d8_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_f8d44b36-e851-4f50-badd-ffd8f7e898d6_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_f0185686-06ab-4929-9aad-51efb5323a0d_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_d4e62b63-a925-450e-8262-748e1832f0c4_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_36915c2c-43cc-4bf3-aae2-1d06c86234b0_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_f5056890-f0ff-48b1-8446-2e20e2aa8b7b_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_d0121862-244d-44c4-a641-532e9d1a6d7f_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_e0b46311-31de-4f2e-93ef-cecef7388cb7_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_892c84e4-726d-426e-9ee3-c3bd3d95c51c_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_62bb2876-bd79-412c-bb35-5c2c7fc78c97_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_4769bfb9-bea8-42c4-8fd2-8418eb8f8738_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_9bc99e34-0055-435a-b9e4-7f8a6837f73c_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_e74e82f6-8cc5-434c-bf49-fda18d188e75_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_60f4bace-33b7-4351-8ac1-13f124468446_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_3d9578ac-3cee-4764-9217-bda613b3e4fd_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_5b9d6f99-80e3-42ae-a964-2dd10cbc79fe_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_304e469e-5e6c-4444-85d3-a785a40fbdd2_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_0bd9f03b-0872-460d-a7a2-a1875816a500_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_5ba4cc93-ec6f-4adc-bea6-6b1e5411fe44_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_c49f2958-fc18-4a48-9de5-2ceee0b31f6e_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_9e9b2c0d-2e23-4144-8791-2767fa8096af_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_924fbeeb-2478-4ab8-b234-93b8dd2021a6_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_faee2b8e-923b-4c3e-b3fa-1b34fc491555_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20230930.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_46daf271-bac2-4ea5-a174-f5ddecfb10e7_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_ed9111cf-2c7f-416d-9baf-06edbefb2b99_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_8179c799-c979-4f81-a9b0-9a45d0c8ee55_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20230930.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_c439788d-d926-4a57-92a2-2c30416a7344_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_1a7652d8-d4fb-4dbc-b249-9408780f9656_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20230930.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_13bb4e97-8fd1-4948-99c5-0f1055f10698_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20230930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_2ad7bf47-f85b-4541-8e77-445eb8e7077e_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_202e0101-c52c-41eb-860e-421890a0977f_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_cc8888ec-bb01-49a4-945b-e4958eeca073_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_b4cbd372-ef6a-4e79-9672-c6da2160173f_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AL\" xlink:to=\"lab_stpr_AL\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AL_6bb00191-0d14-45a5-a4e9-96de64f994bb_terseLabel_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:label id=\"lab_stpr_AL_label_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_24522608-cb3e-420a-9929-dcfeea100fa7_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TX\" xlink:to=\"lab_stpr_TX\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TX_8d34cbdd-98a4-46db-9e28-47ec09d5bb6e_terseLabel_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Texas [Member]</link:label>\n <link:label id=\"lab_stpr_TX_label_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TEXAS\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230930\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xml:lang=\"en-US\"><link:schemaRef xlink:href=\"efc-20230930.xsd\" 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dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"c-1326\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001411342</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:StatementGeographicalAxis\">stpr:OH</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">efc:FinancingReceivablesUnpaidPrincipalBalanceMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-09-30</endDate>\n </period>\n </context>\n\t<context id=\"c-1327\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001411342</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:StatementGeographicalAxis\">stpr:OH</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">efc:FinancingReceivablesUnpaidPrincipalBalanceMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=915\n\n\n[Concept Core]\nID: us-gaap:CreditConcentrationRiskMember\nLabel: Credit Concentration Risk [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nReflects the percentage that a specified receivable or amount at risk from a counterparty under a contractual arrangement is to a specified benchmark, such as total receivables, net revenues, pretax results. Risk is the materially adverse effects of loss attributable to (a) the failure to collect a significant receivable from a major customer or group of homogeneous accounts, or (b) a failure by a counterparty to perform under terms of a contractual arrangement.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=1054\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6131\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=efc:DueFromBrokerMember']"
136
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230930\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20230930\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954512 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef 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xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:href=\"efc-20230930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_154bbcf2-76f3-4ca0-95ea-cdb87a73ac8b\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_154bbcf2-76f3-4ca0-95ea-cdb87a73ac8b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase 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xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" 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xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_NY_1dbc2fdd-af0e-454b-8787-ccfe39de4f30\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_ef7c05da-7da3-4819-a272-e979e9a74a17\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_PA_ef7c05da-7da3-4819-a272-e979e9a74a17\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_e8c41fb9-37c0-4e8c-b71f-b20d8f73442e\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" 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xlink:to=\"loc_efc_CommercialMortgageLoansMember_6fce999f-1987-4fcb-930c-15c830a61859\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_fdda02a7-ce1c-49c6-8687-d93b30490e66_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_fdda02a7-ce1c-49c6-8687-d93b30490e66_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:href=\"efc-20230930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20230930.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_386d2c1f-3318-4afc-8103-024383c2c658_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20230930.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_ca411621-9f4a-4d85-8f9d-6b91753db5d8_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_f8d44b36-e851-4f50-badd-ffd8f7e898d6_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_f0185686-06ab-4929-9aad-51efb5323a0d_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_d4e62b63-a925-450e-8262-748e1832f0c4_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_36915c2c-43cc-4bf3-aae2-1d06c86234b0_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_f5056890-f0ff-48b1-8446-2e20e2aa8b7b_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_d0121862-244d-44c4-a641-532e9d1a6d7f_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_e0b46311-31de-4f2e-93ef-cecef7388cb7_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_892c84e4-726d-426e-9ee3-c3bd3d95c51c_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_62bb2876-bd79-412c-bb35-5c2c7fc78c97_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_4769bfb9-bea8-42c4-8fd2-8418eb8f8738_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_9bc99e34-0055-435a-b9e4-7f8a6837f73c_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_e74e82f6-8cc5-434c-bf49-fda18d188e75_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_60f4bace-33b7-4351-8ac1-13f124468446_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_3d9578ac-3cee-4764-9217-bda613b3e4fd_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_5b9d6f99-80e3-42ae-a964-2dd10cbc79fe_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_304e469e-5e6c-4444-85d3-a785a40fbdd2_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_0bd9f03b-0872-460d-a7a2-a1875816a500_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_5ba4cc93-ec6f-4adc-bea6-6b1e5411fe44_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_c49f2958-fc18-4a48-9de5-2ceee0b31f6e_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_9e9b2c0d-2e23-4144-8791-2767fa8096af_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_924fbeeb-2478-4ab8-b234-93b8dd2021a6_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_faee2b8e-923b-4c3e-b3fa-1b34fc491555_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20230930.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_46daf271-bac2-4ea5-a174-f5ddecfb10e7_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_ed9111cf-2c7f-416d-9baf-06edbefb2b99_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_8179c799-c979-4f81-a9b0-9a45d0c8ee55_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20230930.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_c439788d-d926-4a57-92a2-2c30416a7344_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_1a7652d8-d4fb-4dbc-b249-9408780f9656_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20230930.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_13bb4e97-8fd1-4948-99c5-0f1055f10698_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20230930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_2ad7bf47-f85b-4541-8e77-445eb8e7077e_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_202e0101-c52c-41eb-860e-421890a0977f_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_cc8888ec-bb01-49a4-945b-e4958eeca073_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_b4cbd372-ef6a-4e79-9672-c6da2160173f_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AL\" xlink:to=\"lab_stpr_AL\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AL_6bb00191-0d14-45a5-a4e9-96de64f994bb_terseLabel_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:label id=\"lab_stpr_AL_label_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_24522608-cb3e-420a-9929-dcfeea100fa7_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TX\" xlink:to=\"lab_stpr_TX\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TX_8d34cbdd-98a4-46db-9e28-47ec09d5bb6e_terseLabel_en-US\" xlink:label=\"lab_stpr_TX\" 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dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-09-30</endDate>\n </period>\n </context>\n\t<context id=\"c-1327\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001411342</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:StatementGeographicalAxis\">stpr:OH</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">efc:FinancingReceivablesUnpaidPrincipalBalanceMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6131\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=915\n\n\n[Concept Core]\nID: us-gaap:CreditConcentrationRiskMember\nLabel: Credit Concentration Risk [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | 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http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=efc:ReceivableForSecuritiesSoldMember', 'us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember']"
137
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230930\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20230930\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954512 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20230930.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_15282e30-a77f-493b-87ff-0ce31a9e69e7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_15282e30-a77f-493b-87ff-0ce31a9e69e7\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_b7970dcc-d283-440d-b47d-d86f78a6e935\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_b7970dcc-d283-440d-b47d-d86f78a6e935\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_fc1b5740-59e9-45ff-9680-36f9653ed9b7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_b7970dcc-d283-440d-b47d-d86f78a6e935\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_fc1b5740-59e9-45ff-9680-36f9653ed9b7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_e63f7a5d-dafa-4a9c-adf1-b82a011181e0\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_srt_StatementGeographicalAxis_e63f7a5d-dafa-4a9c-adf1-b82a011181e0\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_StatementGeographicalAxis_e63f7a5d-dafa-4a9c-adf1-b82a011181e0\" xlink:to=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_40572219-6fde-4cb4-9e93-8c2a6de4c8fd\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_FL_40572219-6fde-4cb4-9e93-8c2a6de4c8fd\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_1dbc2fdd-af0e-454b-8787-ccfe39de4f30\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_NY_1dbc2fdd-af0e-454b-8787-ccfe39de4f30\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_ef7c05da-7da3-4819-a272-e979e9a74a17\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_PA_ef7c05da-7da3-4819-a272-e979e9a74a17\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_e8c41fb9-37c0-4e8c-b71f-b20d8f73442e\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_VA_e8c41fb9-37c0-4e8c-b71f-b20d8f73442e\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_995a372e-990b-4d0d-9962-f525b57e4ce5\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_CT_995a372e-990b-4d0d-9962-f525b57e4ce5\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_6d22a553-0ef1-4168-8c0e-4d5562c9cba0\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:presentationArc order=\"6\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_NJ_6d22a553-0ef1-4168-8c0e-4d5562c9cba0\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_8f5b7d43-4ded-4bb7-850b-e3502ac4ff03\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:presentationArc order=\"7\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_UT_8f5b7d43-4ded-4bb7-850b-e3502ac4ff03\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_93592e29-873b-4e15-ac59-ae55455cd7f4\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:presentationArc order=\"8\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_MO_93592e29-873b-4e15-ac59-ae55455cd7f4\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_041e8241-8269-43be-9e71-2536a5fcf6d8\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:presentationArc order=\"9\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_CA_041e8241-8269-43be-9e71-2536a5fcf6d8\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" 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xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:href=\"efc-20230930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" 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http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef 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xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_RI_6e85fbda-41d6-4e80-94e1-f570d793c11a\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_595ea338-8199-49f4-ac7e-c9830d2e9b99\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_WA_595ea338-8199-49f4-ac7e-c9830d2e9b99\" xlink:type=\"arc\" order=\"24\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_39f39f6a-94f1-4804-9b68-b8e6fa34dbd5\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" 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xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_67e9fecb-9bf8-47db-a72c-b4a71ad0287c\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_67e9fecb-9bf8-47db-a72c-b4a71ad0287c_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_67e9fecb-9bf8-47db-a72c-b4a71ad0287c\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_67e9fecb-9bf8-47db-a72c-b4a71ad0287c_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_fae6c8f6-e3ff-42ef-bf43-279421e437e7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_67e9fecb-9bf8-47db-a72c-b4a71ad0287c\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_fae6c8f6-e3ff-42ef-bf43-279421e437e7\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_6fce999f-1987-4fcb-930c-15c830a61859\" xlink:href=\"efc-20230930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_fae6c8f6-e3ff-42ef-bf43-279421e437e7\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_6fce999f-1987-4fcb-930c-15c830a61859\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_fdda02a7-ce1c-49c6-8687-d93b30490e66_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_fdda02a7-ce1c-49c6-8687-d93b30490e66_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:href=\"efc-20230930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20230930.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_386d2c1f-3318-4afc-8103-024383c2c658_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20230930.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_ca411621-9f4a-4d85-8f9d-6b91753db5d8_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_f8d44b36-e851-4f50-badd-ffd8f7e898d6_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_f0185686-06ab-4929-9aad-51efb5323a0d_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_d4e62b63-a925-450e-8262-748e1832f0c4_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_36915c2c-43cc-4bf3-aae2-1d06c86234b0_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_f5056890-f0ff-48b1-8446-2e20e2aa8b7b_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_d0121862-244d-44c4-a641-532e9d1a6d7f_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_e0b46311-31de-4f2e-93ef-cecef7388cb7_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_892c84e4-726d-426e-9ee3-c3bd3d95c51c_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_62bb2876-bd79-412c-bb35-5c2c7fc78c97_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_4769bfb9-bea8-42c4-8fd2-8418eb8f8738_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_9bc99e34-0055-435a-b9e4-7f8a6837f73c_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_e74e82f6-8cc5-434c-bf49-fda18d188e75_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_60f4bace-33b7-4351-8ac1-13f124468446_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_3d9578ac-3cee-4764-9217-bda613b3e4fd_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_5b9d6f99-80e3-42ae-a964-2dd10cbc79fe_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_304e469e-5e6c-4444-85d3-a785a40fbdd2_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_0bd9f03b-0872-460d-a7a2-a1875816a500_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_5ba4cc93-ec6f-4adc-bea6-6b1e5411fe44_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_c49f2958-fc18-4a48-9de5-2ceee0b31f6e_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_9e9b2c0d-2e23-4144-8791-2767fa8096af_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_924fbeeb-2478-4ab8-b234-93b8dd2021a6_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_faee2b8e-923b-4c3e-b3fa-1b34fc491555_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20230930.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_46daf271-bac2-4ea5-a174-f5ddecfb10e7_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_ed9111cf-2c7f-416d-9baf-06edbefb2b99_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_8179c799-c979-4f81-a9b0-9a45d0c8ee55_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20230930.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_c439788d-d926-4a57-92a2-2c30416a7344_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_1a7652d8-d4fb-4dbc-b249-9408780f9656_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20230930.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_13bb4e97-8fd1-4948-99c5-0f1055f10698_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20230930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_2ad7bf47-f85b-4541-8e77-445eb8e7077e_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_202e0101-c52c-41eb-860e-421890a0977f_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_cc8888ec-bb01-49a4-945b-e4958eeca073_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_b4cbd372-ef6a-4e79-9672-c6da2160173f_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AL\" xlink:to=\"lab_stpr_AL\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AL_6bb00191-0d14-45a5-a4e9-96de64f994bb_terseLabel_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:label id=\"lab_stpr_AL_label_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_24522608-cb3e-420a-9929-dcfeea100fa7_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TX\" xlink:to=\"lab_stpr_TX\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TX_8d34cbdd-98a4-46db-9e28-47ec09d5bb6e_terseLabel_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Texas [Member]</link:label>\n <link:label id=\"lab_stpr_TX_label_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TEXAS\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230930\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xml:lang=\"en-US\"><link:schemaRef xlink:href=\"efc-20230930.xsd\" 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dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-09-30</endDate>\n </period>\n </context>\n\t<context id=\"c-1327\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001411342</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:StatementGeographicalAxis\">stpr:OH</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">efc:FinancingReceivablesUnpaidPrincipalBalanceMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=915\n\n\n[Concept Core]\nID: us-gaap:CreditConcentrationRiskMember\nLabel: Credit Concentration Risk [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nReflects the percentage that a specified receivable or amount at risk from a counterparty under a contractual arrangement is to a specified benchmark, such as total receivables, net revenues, pretax results. Risk is the materially adverse effects of loss attributable to (a) the failure to collect a significant receivable from a major customer or group of homogeneous accounts, or (b) a failure by a counterparty to perform under terms of a contractual arrangement.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=1054\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6131\n\n\n[Concept Core]\nID: us-gaap:CashAndCashEquivalentsMember\nLabel: Cash and Cash Equivalents [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nCurrency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6757\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: 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http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CashAndCashEquivalentsMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SummaryOfInvestmentHoldings\n Path: Securities Investment [Member] > Cash and Cash Equivalents [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Asset Class [Domain] > Cash and Cash Equivalents [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Cash and Cash Equivalents [Member] > Cash [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Cash and Cash Equivalents [Member] > Cash Equivalents [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CashAndCashEquivalentsMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SecuritiesInvestmentMember -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/SummaryOfInvestmentHoldings)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SecuritiesInvestmentMember -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/SummaryOfInvestmentHoldings)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CashAndCashEquivalentsMember\n\nReferences:\n- None | None | Element is not intended to be used with axis element identified in tin-part:AlternateElement. Member element intended to be used with axis element identified in tin-part:AlternateElement is identified in tin-part:AlternateElement.\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:CashAndCashEquivalentsMember']"
138
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230930\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20230930\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954512 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20230930.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_15282e30-a77f-493b-87ff-0ce31a9e69e7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_15282e30-a77f-493b-87ff-0ce31a9e69e7\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc 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xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_fae6c8f6-e3ff-42ef-bf43-279421e437e7\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_6fce999f-1987-4fcb-930c-15c830a61859\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:href=\"efc-20230930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_154bbcf2-76f3-4ca0-95ea-cdb87a73ac8b\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_154bbcf2-76f3-4ca0-95ea-cdb87a73ac8b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase 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xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_NC_25603cf3-ace2-4f7a-8138-077f81988340\" xlink:type=\"arc\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_c2dc70e7-9435-42a3-bae5-23c3b32d804e\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_NV_c2dc70e7-9435-42a3-bae5-23c3b32d804e\" xlink:type=\"arc\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_80ebcb3c-d811-44eb-b2f2-0d1fa4ec94c8\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_TN_80ebcb3c-d811-44eb-b2f2-0d1fa4ec94c8\" xlink:type=\"arc\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_ff7fc7c2-1bfc-4b29-8426-da11ca7c3282\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_IL_ff7fc7c2-1bfc-4b29-8426-da11ca7c3282\" xlink:type=\"arc\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_f04eaa39-ed4b-4ad2-84f3-19ddd6b23569\" xlink:href=\"efc-20230930.xsd#efc_OtherStatesMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_efc_OtherStatesMember_f04eaa39-ed4b-4ad2-84f3-19ddd6b23569\" xlink:type=\"arc\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_030b24a5-146c-4a61-bf11-6c6d8fca6cd9\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_OH_030b24a5-146c-4a61-bf11-6c6d8fca6cd9\" xlink:type=\"arc\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_e9b1c8ba-d84f-4a68-9ecf-72bd93817c1f\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_MI_e9b1c8ba-d84f-4a68-9ecf-72bd93817c1f\" xlink:type=\"arc\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_c7821125-a7f3-4cfc-bd93-f9016f93e7c0\" 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xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_GA_66398f16-7c25-4b54-b2d3-9f0931b1cac1\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_7fa15679-2919-4b9c-9054-3d92046e585d\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_OK_7fa15679-2919-4b9c-9054-3d92046e585d\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_6e85fbda-41d6-4e80-94e1-f570d793c11a\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_RI_6e85fbda-41d6-4e80-94e1-f570d793c11a\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_595ea338-8199-49f4-ac7e-c9830d2e9b99\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_WA_595ea338-8199-49f4-ac7e-c9830d2e9b99\" xlink:type=\"arc\" order=\"24\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_39f39f6a-94f1-4804-9b68-b8e6fa34dbd5\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_LA_39f39f6a-94f1-4804-9b68-b8e6fa34dbd5\" xlink:type=\"arc\" order=\"25\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL_6ad03524-81bd-4037-adee-366579c7255e\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_AL_6ad03524-81bd-4037-adee-366579c7255e\" xlink:type=\"arc\" order=\"26\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_67e9fecb-9bf8-47db-a72c-b4a71ad0287c\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_67e9fecb-9bf8-47db-a72c-b4a71ad0287c\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_67e9fecb-9bf8-47db-a72c-b4a71ad0287c_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_67e9fecb-9bf8-47db-a72c-b4a71ad0287c\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_67e9fecb-9bf8-47db-a72c-b4a71ad0287c_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_fae6c8f6-e3ff-42ef-bf43-279421e437e7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_67e9fecb-9bf8-47db-a72c-b4a71ad0287c\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_fae6c8f6-e3ff-42ef-bf43-279421e437e7\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_6fce999f-1987-4fcb-930c-15c830a61859\" xlink:href=\"efc-20230930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_fae6c8f6-e3ff-42ef-bf43-279421e437e7\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_6fce999f-1987-4fcb-930c-15c830a61859\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_fdda02a7-ce1c-49c6-8687-d93b30490e66_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_fdda02a7-ce1c-49c6-8687-d93b30490e66_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:href=\"efc-20230930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20230930.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_386d2c1f-3318-4afc-8103-024383c2c658_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20230930.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_ca411621-9f4a-4d85-8f9d-6b91753db5d8_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_f8d44b36-e851-4f50-badd-ffd8f7e898d6_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_f0185686-06ab-4929-9aad-51efb5323a0d_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_d4e62b63-a925-450e-8262-748e1832f0c4_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_36915c2c-43cc-4bf3-aae2-1d06c86234b0_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_f5056890-f0ff-48b1-8446-2e20e2aa8b7b_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_d0121862-244d-44c4-a641-532e9d1a6d7f_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_e0b46311-31de-4f2e-93ef-cecef7388cb7_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_892c84e4-726d-426e-9ee3-c3bd3d95c51c_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_62bb2876-bd79-412c-bb35-5c2c7fc78c97_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_4769bfb9-bea8-42c4-8fd2-8418eb8f8738_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_9bc99e34-0055-435a-b9e4-7f8a6837f73c_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_e74e82f6-8cc5-434c-bf49-fda18d188e75_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_60f4bace-33b7-4351-8ac1-13f124468446_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_3d9578ac-3cee-4764-9217-bda613b3e4fd_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_5b9d6f99-80e3-42ae-a964-2dd10cbc79fe_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_304e469e-5e6c-4444-85d3-a785a40fbdd2_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_0bd9f03b-0872-460d-a7a2-a1875816a500_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_5ba4cc93-ec6f-4adc-bea6-6b1e5411fe44_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_c49f2958-fc18-4a48-9de5-2ceee0b31f6e_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_9e9b2c0d-2e23-4144-8791-2767fa8096af_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_924fbeeb-2478-4ab8-b234-93b8dd2021a6_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_faee2b8e-923b-4c3e-b3fa-1b34fc491555_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20230930.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_46daf271-bac2-4ea5-a174-f5ddecfb10e7_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_ed9111cf-2c7f-416d-9baf-06edbefb2b99_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_8179c799-c979-4f81-a9b0-9a45d0c8ee55_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20230930.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_c439788d-d926-4a57-92a2-2c30416a7344_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_1a7652d8-d4fb-4dbc-b249-9408780f9656_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20230930.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_13bb4e97-8fd1-4948-99c5-0f1055f10698_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20230930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_2ad7bf47-f85b-4541-8e77-445eb8e7077e_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_202e0101-c52c-41eb-860e-421890a0977f_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_cc8888ec-bb01-49a4-945b-e4958eeca073_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_b4cbd372-ef6a-4e79-9672-c6da2160173f_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AL\" xlink:to=\"lab_stpr_AL\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AL_6bb00191-0d14-45a5-a4e9-96de64f994bb_terseLabel_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:label id=\"lab_stpr_AL_label_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_24522608-cb3e-420a-9929-dcfeea100fa7_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TX\" xlink:to=\"lab_stpr_TX\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TX_8d34cbdd-98a4-46db-9e28-47ec09d5bb6e_terseLabel_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Texas [Member]</link:label>\n <link:label id=\"lab_stpr_TX_label_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TEXAS\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230930\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xml:lang=\"en-US\"><link:schemaRef xlink:href=\"efc-20230930.xsd\" 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dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-09-30</endDate>\n </period>\n </context>\n\t<context id=\"c-1327\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001411342</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:StatementGeographicalAxis\">stpr:OH</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">efc:FinancingReceivablesUnpaidPrincipalBalanceMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=915\n\n\n[Concept Core]\nID: us-gaap:CreditConcentrationRiskMember\nLabel: Credit Concentration Risk [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nReflects the percentage that a specified receivable or amount at risk from a counterparty under a contractual arrangement is to a specified benchmark, such as total receivables, net revenues, pretax results. Risk is the materially adverse effects of loss attributable to (a) the failure to collect a significant receivable from a major customer or group of homogeneous accounts, or (b) a failure by a counterparty to perform under terms of a contractual arrangement.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=1054\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6131\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=efc:CollateralOnRepurchaseAgreementsMember']"
139
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230930\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20230930\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954512 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef 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xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_fae6c8f6-e3ff-42ef-bf43-279421e437e7\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_6fce999f-1987-4fcb-930c-15c830a61859\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:href=\"efc-20230930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_154bbcf2-76f3-4ca0-95ea-cdb87a73ac8b\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_154bbcf2-76f3-4ca0-95ea-cdb87a73ac8b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase 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xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" 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xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_fdda02a7-ce1c-49c6-8687-d93b30490e66_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:href=\"efc-20230930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20230930.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_386d2c1f-3318-4afc-8103-024383c2c658_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20230930.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_ca411621-9f4a-4d85-8f9d-6b91753db5d8_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_f8d44b36-e851-4f50-badd-ffd8f7e898d6_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_f0185686-06ab-4929-9aad-51efb5323a0d_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_d4e62b63-a925-450e-8262-748e1832f0c4_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_36915c2c-43cc-4bf3-aae2-1d06c86234b0_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_f5056890-f0ff-48b1-8446-2e20e2aa8b7b_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_d0121862-244d-44c4-a641-532e9d1a6d7f_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_e0b46311-31de-4f2e-93ef-cecef7388cb7_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_892c84e4-726d-426e-9ee3-c3bd3d95c51c_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_62bb2876-bd79-412c-bb35-5c2c7fc78c97_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_4769bfb9-bea8-42c4-8fd2-8418eb8f8738_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_9bc99e34-0055-435a-b9e4-7f8a6837f73c_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_e74e82f6-8cc5-434c-bf49-fda18d188e75_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_60f4bace-33b7-4351-8ac1-13f124468446_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_3d9578ac-3cee-4764-9217-bda613b3e4fd_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_5b9d6f99-80e3-42ae-a964-2dd10cbc79fe_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_304e469e-5e6c-4444-85d3-a785a40fbdd2_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_0bd9f03b-0872-460d-a7a2-a1875816a500_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_5ba4cc93-ec6f-4adc-bea6-6b1e5411fe44_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_c49f2958-fc18-4a48-9de5-2ceee0b31f6e_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_9e9b2c0d-2e23-4144-8791-2767fa8096af_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_924fbeeb-2478-4ab8-b234-93b8dd2021a6_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_faee2b8e-923b-4c3e-b3fa-1b34fc491555_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20230930.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_46daf271-bac2-4ea5-a174-f5ddecfb10e7_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_ed9111cf-2c7f-416d-9baf-06edbefb2b99_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_8179c799-c979-4f81-a9b0-9a45d0c8ee55_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20230930.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_c439788d-d926-4a57-92a2-2c30416a7344_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_1a7652d8-d4fb-4dbc-b249-9408780f9656_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20230930.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_13bb4e97-8fd1-4948-99c5-0f1055f10698_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20230930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_2ad7bf47-f85b-4541-8e77-445eb8e7077e_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_202e0101-c52c-41eb-860e-421890a0977f_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_cc8888ec-bb01-49a4-945b-e4958eeca073_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_b4cbd372-ef6a-4e79-9672-c6da2160173f_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AL\" xlink:to=\"lab_stpr_AL\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AL_6bb00191-0d14-45a5-a4e9-96de64f994bb_terseLabel_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:label id=\"lab_stpr_AL_label_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_24522608-cb3e-420a-9929-dcfeea100fa7_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TX\" xlink:to=\"lab_stpr_TX\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TX_8d34cbdd-98a4-46db-9e28-47ec09d5bb6e_terseLabel_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Texas [Member]</link:label>\n <link:label id=\"lab_stpr_TX_label_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TEXAS\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230930\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xml:lang=\"en-US\"><link:schemaRef xlink:href=\"efc-20230930.xsd\" 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dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-09-30</endDate>\n </period>\n </context>\n\t<context id=\"c-1327\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001411342</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:StatementGeographicalAxis\">stpr:OH</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">efc:FinancingReceivablesUnpaidPrincipalBalanceMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: 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http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain 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Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember 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http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CashAndCashEquivalentsMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SummaryOfInvestmentHoldings\n Path: Securities Investment [Member] > Cash and Cash Equivalents [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Asset Class [Domain] > Cash and Cash Equivalents [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Cash and Cash Equivalents [Member] > Cash [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Cash and Cash Equivalents [Member] > Cash Equivalents [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CashAndCashEquivalentsMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SecuritiesInvestmentMember -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/SummaryOfInvestmentHoldings)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SecuritiesInvestmentMember -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/SummaryOfInvestmentHoldings)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CashAndCashEquivalentsMember\n\nReferences:\n- None | None | Element is not intended to be used with axis element identified in tin-part:AlternateElement. Member element intended to be used with axis element identified in tin-part:AlternateElement is identified in tin-part:AlternateElement.\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:CashAndCashEquivalentsMember']"
140
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230930\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20230930\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954512 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20230930.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_15282e30-a77f-493b-87ff-0ce31a9e69e7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_15282e30-a77f-493b-87ff-0ce31a9e69e7\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_b7970dcc-d283-440d-b47d-d86f78a6e935\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_b7970dcc-d283-440d-b47d-d86f78a6e935\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_fc1b5740-59e9-45ff-9680-36f9653ed9b7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_b7970dcc-d283-440d-b47d-d86f78a6e935\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_fc1b5740-59e9-45ff-9680-36f9653ed9b7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_e63f7a5d-dafa-4a9c-adf1-b82a011181e0\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_srt_StatementGeographicalAxis_e63f7a5d-dafa-4a9c-adf1-b82a011181e0\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_StatementGeographicalAxis_e63f7a5d-dafa-4a9c-adf1-b82a011181e0\" xlink:to=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_40572219-6fde-4cb4-9e93-8c2a6de4c8fd\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_FL_40572219-6fde-4cb4-9e93-8c2a6de4c8fd\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_1dbc2fdd-af0e-454b-8787-ccfe39de4f30\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_NY_1dbc2fdd-af0e-454b-8787-ccfe39de4f30\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_ef7c05da-7da3-4819-a272-e979e9a74a17\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_PA_ef7c05da-7da3-4819-a272-e979e9a74a17\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_e8c41fb9-37c0-4e8c-b71f-b20d8f73442e\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_VA_e8c41fb9-37c0-4e8c-b71f-b20d8f73442e\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_995a372e-990b-4d0d-9962-f525b57e4ce5\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_CT_995a372e-990b-4d0d-9962-f525b57e4ce5\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" 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xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:href=\"efc-20230930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" 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http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20230930.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_154bbcf2-76f3-4ca0-95ea-cdb87a73ac8b\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_154bbcf2-76f3-4ca0-95ea-cdb87a73ac8b\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_9a3ecb49-77f1-45b3-81e5-d35c8d262108_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_9a3ecb49-77f1-45b3-81e5-d35c8d262108_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_b7970dcc-d283-440d-b47d-d86f78a6e935\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_b7970dcc-d283-440d-b47d-d86f78a6e935\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_fc1b5740-59e9-45ff-9680-36f9653ed9b7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_b7970dcc-d283-440d-b47d-d86f78a6e935\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_fc1b5740-59e9-45ff-9680-36f9653ed9b7\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_e63f7a5d-dafa-4a9c-adf1-b82a011181e0\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_srt_StatementGeographicalAxis_e63f7a5d-dafa-4a9c-adf1-b82a011181e0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_e63f7a5d-dafa-4a9c-adf1-b82a011181e0_default\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srt_StatementGeographicalAxis_e63f7a5d-dafa-4a9c-adf1-b82a011181e0\" xlink:to=\"loc_srt_SegmentGeographicalDomain_e63f7a5d-dafa-4a9c-adf1-b82a011181e0_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srt_StatementGeographicalAxis_e63f7a5d-dafa-4a9c-adf1-b82a011181e0\" xlink:to=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_40572219-6fde-4cb4-9e93-8c2a6de4c8fd\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_FL_40572219-6fde-4cb4-9e93-8c2a6de4c8fd\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_1dbc2fdd-af0e-454b-8787-ccfe39de4f30\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_NY_1dbc2fdd-af0e-454b-8787-ccfe39de4f30\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_ef7c05da-7da3-4819-a272-e979e9a74a17\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_PA_ef7c05da-7da3-4819-a272-e979e9a74a17\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_e8c41fb9-37c0-4e8c-b71f-b20d8f73442e\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_VA_e8c41fb9-37c0-4e8c-b71f-b20d8f73442e\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_995a372e-990b-4d0d-9962-f525b57e4ce5\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_CT_995a372e-990b-4d0d-9962-f525b57e4ce5\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_6d22a553-0ef1-4168-8c0e-4d5562c9cba0\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_NJ_6d22a553-0ef1-4168-8c0e-4d5562c9cba0\" xlink:type=\"arc\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_8f5b7d43-4ded-4bb7-850b-e3502ac4ff03\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_UT_8f5b7d43-4ded-4bb7-850b-e3502ac4ff03\" xlink:type=\"arc\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_93592e29-873b-4e15-ac59-ae55455cd7f4\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_MO_93592e29-873b-4e15-ac59-ae55455cd7f4\" xlink:type=\"arc\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_041e8241-8269-43be-9e71-2536a5fcf6d8\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_CA_041e8241-8269-43be-9e71-2536a5fcf6d8\" xlink:type=\"arc\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA_04cc8b5a-2565-4436-8ec9-9c09d7b459fc\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_MA_04cc8b5a-2565-4436-8ec9-9c09d7b459fc\" xlink:type=\"arc\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_a1fb87b8-c9a4-4ff6-baed-9f830b0c9164\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_AZ_a1fb87b8-c9a4-4ff6-baed-9f830b0c9164\" xlink:type=\"arc\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IN_4ba3da5f-2437-4f24-9b9f-460cb682933b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_IN_4ba3da5f-2437-4f24-9b9f-460cb682933b\" xlink:type=\"arc\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NC_25603cf3-ace2-4f7a-8138-077f81988340\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NC\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_NC_25603cf3-ace2-4f7a-8138-077f81988340\" xlink:type=\"arc\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_c2dc70e7-9435-42a3-bae5-23c3b32d804e\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_NV_c2dc70e7-9435-42a3-bae5-23c3b32d804e\" xlink:type=\"arc\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_80ebcb3c-d811-44eb-b2f2-0d1fa4ec94c8\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_TN_80ebcb3c-d811-44eb-b2f2-0d1fa4ec94c8\" xlink:type=\"arc\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_ff7fc7c2-1bfc-4b29-8426-da11ca7c3282\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_IL_ff7fc7c2-1bfc-4b29-8426-da11ca7c3282\" xlink:type=\"arc\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_f04eaa39-ed4b-4ad2-84f3-19ddd6b23569\" xlink:href=\"efc-20230930.xsd#efc_OtherStatesMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_efc_OtherStatesMember_f04eaa39-ed4b-4ad2-84f3-19ddd6b23569\" xlink:type=\"arc\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_030b24a5-146c-4a61-bf11-6c6d8fca6cd9\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_OH_030b24a5-146c-4a61-bf11-6c6d8fca6cd9\" xlink:type=\"arc\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_e9b1c8ba-d84f-4a68-9ecf-72bd93817c1f\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_MI_e9b1c8ba-d84f-4a68-9ecf-72bd93817c1f\" xlink:type=\"arc\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_c7821125-a7f3-4cfc-bd93-f9016f93e7c0\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_NH_c7821125-a7f3-4cfc-bd93-f9016f93e7c0\" xlink:type=\"arc\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_44afddfa-62d5-4cb0-ab8e-da105edd75ce\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_TX_44afddfa-62d5-4cb0-ab8e-da105edd75ce\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_66398f16-7c25-4b54-b2d3-9f0931b1cac1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_GA_66398f16-7c25-4b54-b2d3-9f0931b1cac1\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_7fa15679-2919-4b9c-9054-3d92046e585d\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_OK_7fa15679-2919-4b9c-9054-3d92046e585d\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_6e85fbda-41d6-4e80-94e1-f570d793c11a\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_RI_6e85fbda-41d6-4e80-94e1-f570d793c11a\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_595ea338-8199-49f4-ac7e-c9830d2e9b99\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_WA_595ea338-8199-49f4-ac7e-c9830d2e9b99\" xlink:type=\"arc\" order=\"24\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_39f39f6a-94f1-4804-9b68-b8e6fa34dbd5\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_LA_39f39f6a-94f1-4804-9b68-b8e6fa34dbd5\" xlink:type=\"arc\" order=\"25\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL_6ad03524-81bd-4037-adee-366579c7255e\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_AL_6ad03524-81bd-4037-adee-366579c7255e\" xlink:type=\"arc\" order=\"26\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_67e9fecb-9bf8-47db-a72c-b4a71ad0287c\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_67e9fecb-9bf8-47db-a72c-b4a71ad0287c\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_67e9fecb-9bf8-47db-a72c-b4a71ad0287c_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_67e9fecb-9bf8-47db-a72c-b4a71ad0287c\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_67e9fecb-9bf8-47db-a72c-b4a71ad0287c_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_fae6c8f6-e3ff-42ef-bf43-279421e437e7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_67e9fecb-9bf8-47db-a72c-b4a71ad0287c\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_fae6c8f6-e3ff-42ef-bf43-279421e437e7\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_6fce999f-1987-4fcb-930c-15c830a61859\" xlink:href=\"efc-20230930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_fae6c8f6-e3ff-42ef-bf43-279421e437e7\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_6fce999f-1987-4fcb-930c-15c830a61859\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_fdda02a7-ce1c-49c6-8687-d93b30490e66_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_fdda02a7-ce1c-49c6-8687-d93b30490e66_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:href=\"efc-20230930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20230930.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_386d2c1f-3318-4afc-8103-024383c2c658_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20230930.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_ca411621-9f4a-4d85-8f9d-6b91753db5d8_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_f8d44b36-e851-4f50-badd-ffd8f7e898d6_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_f0185686-06ab-4929-9aad-51efb5323a0d_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_d4e62b63-a925-450e-8262-748e1832f0c4_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_36915c2c-43cc-4bf3-aae2-1d06c86234b0_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_f5056890-f0ff-48b1-8446-2e20e2aa8b7b_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_d0121862-244d-44c4-a641-532e9d1a6d7f_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_e0b46311-31de-4f2e-93ef-cecef7388cb7_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_892c84e4-726d-426e-9ee3-c3bd3d95c51c_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_62bb2876-bd79-412c-bb35-5c2c7fc78c97_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_4769bfb9-bea8-42c4-8fd2-8418eb8f8738_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_9bc99e34-0055-435a-b9e4-7f8a6837f73c_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_e74e82f6-8cc5-434c-bf49-fda18d188e75_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_60f4bace-33b7-4351-8ac1-13f124468446_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_3d9578ac-3cee-4764-9217-bda613b3e4fd_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_5b9d6f99-80e3-42ae-a964-2dd10cbc79fe_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_304e469e-5e6c-4444-85d3-a785a40fbdd2_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_0bd9f03b-0872-460d-a7a2-a1875816a500_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_5ba4cc93-ec6f-4adc-bea6-6b1e5411fe44_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_c49f2958-fc18-4a48-9de5-2ceee0b31f6e_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_9e9b2c0d-2e23-4144-8791-2767fa8096af_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_924fbeeb-2478-4ab8-b234-93b8dd2021a6_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_faee2b8e-923b-4c3e-b3fa-1b34fc491555_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20230930.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_46daf271-bac2-4ea5-a174-f5ddecfb10e7_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_ed9111cf-2c7f-416d-9baf-06edbefb2b99_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_8179c799-c979-4f81-a9b0-9a45d0c8ee55_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20230930.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_c439788d-d926-4a57-92a2-2c30416a7344_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_1a7652d8-d4fb-4dbc-b249-9408780f9656_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20230930.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_13bb4e97-8fd1-4948-99c5-0f1055f10698_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20230930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_2ad7bf47-f85b-4541-8e77-445eb8e7077e_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_202e0101-c52c-41eb-860e-421890a0977f_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_cc8888ec-bb01-49a4-945b-e4958eeca073_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_b4cbd372-ef6a-4e79-9672-c6da2160173f_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AL\" xlink:to=\"lab_stpr_AL\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AL_6bb00191-0d14-45a5-a4e9-96de64f994bb_terseLabel_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:label id=\"lab_stpr_AL_label_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_24522608-cb3e-420a-9929-dcfeea100fa7_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TX\" xlink:to=\"lab_stpr_TX\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TX_8d34cbdd-98a4-46db-9e28-47ec09d5bb6e_terseLabel_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Texas [Member]</link:label>\n <link:label id=\"lab_stpr_TX_label_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TEXAS\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230930\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xml:lang=\"en-US\"><link:schemaRef xlink:href=\"efc-20230930.xsd\" 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dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-09-30</endDate>\n </period>\n </context>\n\t<context id=\"c-1327\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001411342</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:StatementGeographicalAxis\">stpr:OH</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">efc:FinancingReceivablesUnpaidPrincipalBalanceMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6131\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=915\n\n\n[Concept Core]\nID: us-gaap:CreditConcentrationRiskMember\nLabel: Credit Concentration Risk [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | 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(role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=efc:ReceivableForSecuritiesSoldMember', 'us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember']"
141
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230930\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20230930\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954512 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20230930.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_15282e30-a77f-493b-87ff-0ce31a9e69e7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_15282e30-a77f-493b-87ff-0ce31a9e69e7\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_b7970dcc-d283-440d-b47d-d86f78a6e935\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_b7970dcc-d283-440d-b47d-d86f78a6e935\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_fc1b5740-59e9-45ff-9680-36f9653ed9b7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_b7970dcc-d283-440d-b47d-d86f78a6e935\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_fc1b5740-59e9-45ff-9680-36f9653ed9b7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_e63f7a5d-dafa-4a9c-adf1-b82a011181e0\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_srt_StatementGeographicalAxis_e63f7a5d-dafa-4a9c-adf1-b82a011181e0\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" 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xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_154bbcf2-76f3-4ca0-95ea-cdb87a73ac8b\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_154bbcf2-76f3-4ca0-95ea-cdb87a73ac8b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase 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arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20230930.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" 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xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_62cdf862-bf15-4a4c-b803-d535da478d58\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_9a3ecb49-77f1-45b3-81e5-d35c8d262108_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_9a3ecb49-77f1-45b3-81e5-d35c8d262108_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_b7970dcc-d283-440d-b47d-d86f78a6e935\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_9a3ecb49-77f1-45b3-81e5-d35c8d262108\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_b7970dcc-d283-440d-b47d-d86f78a6e935\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_fc1b5740-59e9-45ff-9680-36f9653ed9b7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_b7970dcc-d283-440d-b47d-d86f78a6e935\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_fc1b5740-59e9-45ff-9680-36f9653ed9b7\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_e63f7a5d-dafa-4a9c-adf1-b82a011181e0\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_srt_StatementGeographicalAxis_e63f7a5d-dafa-4a9c-adf1-b82a011181e0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_e63f7a5d-dafa-4a9c-adf1-b82a011181e0_default\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srt_StatementGeographicalAxis_e63f7a5d-dafa-4a9c-adf1-b82a011181e0\" xlink:to=\"loc_srt_SegmentGeographicalDomain_e63f7a5d-dafa-4a9c-adf1-b82a011181e0_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n 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xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_NY_1dbc2fdd-af0e-454b-8787-ccfe39de4f30\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_ef7c05da-7da3-4819-a272-e979e9a74a17\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_PA_ef7c05da-7da3-4819-a272-e979e9a74a17\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_e8c41fb9-37c0-4e8c-b71f-b20d8f73442e\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" 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xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_NC_25603cf3-ace2-4f7a-8138-077f81988340\" xlink:type=\"arc\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_c2dc70e7-9435-42a3-bae5-23c3b32d804e\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_NV_c2dc70e7-9435-42a3-bae5-23c3b32d804e\" xlink:type=\"arc\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_80ebcb3c-d811-44eb-b2f2-0d1fa4ec94c8\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_TN_80ebcb3c-d811-44eb-b2f2-0d1fa4ec94c8\" xlink:type=\"arc\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_ff7fc7c2-1bfc-4b29-8426-da11ca7c3282\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_IL_ff7fc7c2-1bfc-4b29-8426-da11ca7c3282\" xlink:type=\"arc\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_f04eaa39-ed4b-4ad2-84f3-19ddd6b23569\" xlink:href=\"efc-20230930.xsd#efc_OtherStatesMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_efc_OtherStatesMember_f04eaa39-ed4b-4ad2-84f3-19ddd6b23569\" xlink:type=\"arc\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_030b24a5-146c-4a61-bf11-6c6d8fca6cd9\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_OH_030b24a5-146c-4a61-bf11-6c6d8fca6cd9\" xlink:type=\"arc\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_e9b1c8ba-d84f-4a68-9ecf-72bd93817c1f\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_MI_e9b1c8ba-d84f-4a68-9ecf-72bd93817c1f\" xlink:type=\"arc\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_c7821125-a7f3-4cfc-bd93-f9016f93e7c0\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_NH_c7821125-a7f3-4cfc-bd93-f9016f93e7c0\" xlink:type=\"arc\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_44afddfa-62d5-4cb0-ab8e-da105edd75ce\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_TX_44afddfa-62d5-4cb0-ab8e-da105edd75ce\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_66398f16-7c25-4b54-b2d3-9f0931b1cac1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_GA_66398f16-7c25-4b54-b2d3-9f0931b1cac1\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_7fa15679-2919-4b9c-9054-3d92046e585d\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_OK_7fa15679-2919-4b9c-9054-3d92046e585d\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_6e85fbda-41d6-4e80-94e1-f570d793c11a\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_RI_6e85fbda-41d6-4e80-94e1-f570d793c11a\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_595ea338-8199-49f4-ac7e-c9830d2e9b99\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_WA_595ea338-8199-49f4-ac7e-c9830d2e9b99\" xlink:type=\"arc\" order=\"24\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_39f39f6a-94f1-4804-9b68-b8e6fa34dbd5\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_LA_39f39f6a-94f1-4804-9b68-b8e6fa34dbd5\" xlink:type=\"arc\" order=\"25\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL_6ad03524-81bd-4037-adee-366579c7255e\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_4819e074-9939-41e1-bbf8-de76d8af81b1\" xlink:to=\"loc_stpr_AL_6ad03524-81bd-4037-adee-366579c7255e\" xlink:type=\"arc\" order=\"26\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_67e9fecb-9bf8-47db-a72c-b4a71ad0287c\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_67e9fecb-9bf8-47db-a72c-b4a71ad0287c\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_67e9fecb-9bf8-47db-a72c-b4a71ad0287c_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_67e9fecb-9bf8-47db-a72c-b4a71ad0287c\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_67e9fecb-9bf8-47db-a72c-b4a71ad0287c_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_fae6c8f6-e3ff-42ef-bf43-279421e437e7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_67e9fecb-9bf8-47db-a72c-b4a71ad0287c\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_fae6c8f6-e3ff-42ef-bf43-279421e437e7\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_6fce999f-1987-4fcb-930c-15c830a61859\" xlink:href=\"efc-20230930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_fae6c8f6-e3ff-42ef-bf43-279421e437e7\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_6fce999f-1987-4fcb-930c-15c830a61859\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_241c2ba7-7293-4894-813b-e56ecbf38a0c\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_fdda02a7-ce1c-49c6-8687-d93b30490e66_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_fdda02a7-ce1c-49c6-8687-d93b30490e66_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_fdda02a7-ce1c-49c6-8687-d93b30490e66\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:href=\"efc-20230930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_c5b881ff-f3e0-4cec-bed6-c8bc60e478f4\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_46148c34-1ab3-4326-87d7-fbe23a6ceeeb\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20230930.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_386d2c1f-3318-4afc-8103-024383c2c658_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20230930.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_ca411621-9f4a-4d85-8f9d-6b91753db5d8_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_f8d44b36-e851-4f50-badd-ffd8f7e898d6_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_f0185686-06ab-4929-9aad-51efb5323a0d_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_d4e62b63-a925-450e-8262-748e1832f0c4_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_36915c2c-43cc-4bf3-aae2-1d06c86234b0_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_f5056890-f0ff-48b1-8446-2e20e2aa8b7b_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_d0121862-244d-44c4-a641-532e9d1a6d7f_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_e0b46311-31de-4f2e-93ef-cecef7388cb7_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_892c84e4-726d-426e-9ee3-c3bd3d95c51c_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_62bb2876-bd79-412c-bb35-5c2c7fc78c97_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_4769bfb9-bea8-42c4-8fd2-8418eb8f8738_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_9bc99e34-0055-435a-b9e4-7f8a6837f73c_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_e74e82f6-8cc5-434c-bf49-fda18d188e75_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_60f4bace-33b7-4351-8ac1-13f124468446_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_3d9578ac-3cee-4764-9217-bda613b3e4fd_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_5b9d6f99-80e3-42ae-a964-2dd10cbc79fe_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_304e469e-5e6c-4444-85d3-a785a40fbdd2_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_0bd9f03b-0872-460d-a7a2-a1875816a500_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_5ba4cc93-ec6f-4adc-bea6-6b1e5411fe44_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_c49f2958-fc18-4a48-9de5-2ceee0b31f6e_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_9e9b2c0d-2e23-4144-8791-2767fa8096af_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_924fbeeb-2478-4ab8-b234-93b8dd2021a6_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_faee2b8e-923b-4c3e-b3fa-1b34fc491555_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20230930.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_46daf271-bac2-4ea5-a174-f5ddecfb10e7_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_ed9111cf-2c7f-416d-9baf-06edbefb2b99_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_8179c799-c979-4f81-a9b0-9a45d0c8ee55_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20230930.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_c439788d-d926-4a57-92a2-2c30416a7344_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_1a7652d8-d4fb-4dbc-b249-9408780f9656_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20230930.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_13bb4e97-8fd1-4948-99c5-0f1055f10698_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20230930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_2ad7bf47-f85b-4541-8e77-445eb8e7077e_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_202e0101-c52c-41eb-860e-421890a0977f_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_cc8888ec-bb01-49a4-945b-e4958eeca073_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_b4cbd372-ef6a-4e79-9672-c6da2160173f_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AL\" xlink:to=\"lab_stpr_AL\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AL_6bb00191-0d14-45a5-a4e9-96de64f994bb_terseLabel_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:label id=\"lab_stpr_AL_label_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_24522608-cb3e-420a-9929-dcfeea100fa7_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TX\" xlink:to=\"lab_stpr_TX\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TX_8d34cbdd-98a4-46db-9e28-47ec09d5bb6e_terseLabel_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Texas [Member]</link:label>\n <link:label id=\"lab_stpr_TX_label_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TEXAS\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230930\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xml:lang=\"en-US\"><link:schemaRef xlink:href=\"efc-20230930.xsd\" 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dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"c-1326\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001411342</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:StatementGeographicalAxis\">stpr:OH</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">efc:FinancingReceivablesUnpaidPrincipalBalanceMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-09-30</endDate>\n </period>\n </context>\n\t<context id=\"c-1327\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001411342</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:StatementGeographicalAxis\">stpr:OH</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">efc:FinancingReceivablesUnpaidPrincipalBalanceMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=915\n\n\n[Concept Core]\nID: us-gaap:CreditConcentrationRiskMember\nLabel: Credit Concentration Risk [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nReflects the percentage that a specified receivable or amount at risk from a counterparty under a contractual arrangement is to a specified benchmark, such as total receivables, net revenues, pretax results. Risk is the materially adverse effects of loss attributable to (a) the failure to collect a significant receivable from a major customer or group of homogeneous accounts, or (b) a failure by a counterparty to perform under terms of a contractual arrangement.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=1054\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6131\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=efc:DueFromBrokerMember']"
142
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:ktel=\"http://konatel.com/20230630\" elementFormDefault=\"qualified\" targetNamespace=\"http://konatel.com/20230630\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"loc_us-gaapAccountingPoliciesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"loc_us-gaapScheduleOfProductInformationTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract\" xlink:to=\"loc_us-gaapScheduleOfProductInformationTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"loc_us-gaapProductInformationLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapProductInformationLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"loc_us-gaapTradeAccountsReceivableMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapTradeAccountsReceivableMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"110\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"loc_ktelCustomerOneMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"loc_ktelCustomerTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapRevenues\" xlink:type=\"arc\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"loc_us-gaapProductInformationLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"loc_us-gaapScheduleOfProductInformationTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"loc_us-gaapTradeAccountsReceivableMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapTradeAccountsReceivableMember_20\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_100\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_100\" xlink:type=\"arc\" order=\"101\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"loc_ktelCustomerOneMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerOneMember_20\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"loc_ktelCustomerTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_190\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable_190\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_190\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapRevenues_190\" xlink:type=\"arc\" order=\"3\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"ktel_CustomerOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerOneMember\" xlink:to=\"ktel_CustomerOneMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerOneMember\" xlink:to=\"ktel_CustomerOneMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_CustomerOneMember_lbl\" xml:lang=\"en-US\">Customer #1</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_CustomerOneMember_doc\" xml:lang=\"en-US\">Customer #1</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementBusinessSegmentsAxis\" xlink:label=\"us-gaap_StatementBusinessSegmentsAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementBusinessSegmentsAxis\" xlink:to=\"us-gaap_StatementBusinessSegmentsAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementBusinessSegmentsAxis_lbl\" xml:lang=\"en-US\">Segments [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_HostedServicesMember\" xlink:label=\"ktel_HostedServicesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_HostedServicesMember\" xlink:to=\"ktel_HostedServicesMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_HostedServicesMember\" xlink:to=\"ktel_HostedServicesMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_HostedServicesMember_lbl\" xml:lang=\"en-US\">Hosted Services</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_HostedServicesMember_doc\" xml:lang=\"en-US\">Hosted Services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"us-gaap_AccountingPoliciesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountingPoliciesAbstract\" xlink:to=\"us-gaap_AccountingPoliciesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountingPoliciesAbstract_lbl\" xml:lang=\"en-US\">Accounting Policies [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Concentration risk</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"us-gaap_TradeAccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_TradeAccountsReceivableMember\" xlink:to=\"us-gaap_TradeAccountsReceivableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_TradeAccountsReceivableMember_lbl\" xml:lang=\"en-US\">Trade Account Receivables</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:to=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl\" xml:lang=\"en-US\">Antidilutive shares excluded from computation of diluted earnings per share</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"us-gaap_Revenues\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_Revenues\" xlink:to=\"us-gaap_Revenues_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_Revenues_lbl\" xml:lang=\"en-US\">Revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_MobileServicesMember\" xlink:label=\"ktel_MobileServicesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_MobileServicesMember\" xlink:to=\"ktel_MobileServicesMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_MobileServicesMember\" xlink:to=\"ktel_MobileServicesMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_MobileServicesMember_lbl\" xml:lang=\"en-US\">Mobile Services</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_MobileServicesMember_doc\" xml:lang=\"en-US\">Mobile Services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"us-gaap_ProductInformationLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductInformationLineItems\" xlink:to=\"us-gaap_ProductInformationLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductInformationLineItems_lbl\" xml:lang=\"en-US\">Product Information [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Sales Revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"us-gaap_ScheduleOfProductInformationTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ScheduleOfProductInformationTable\" xlink:to=\"us-gaap_ScheduleOfProductInformationTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ScheduleOfProductInformationTable_lbl\" xml:lang=\"en-US\">Schedule of Product Information [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"ktel_CustomerTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerTwoMember\" xlink:to=\"ktel_CustomerTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerTwoMember\" xlink:to=\"ktel_CustomerTwoMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_CustomerTwoMember_lbl\" xml:lang=\"en-US\">Customer #2</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_CustomerTwoMember_doc\" xml:lang=\"en-US\">Customer #2</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:to=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable_lbl\" xml:lang=\"en-US\">Receivables, concentration</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:ktel=\"http://konatel.com/20230630\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"ktel-20230630.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"From2023-01-01to2023-06-30\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000845819</identifier>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-06-30</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-06-30\">\n <entity>\n <identifier 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Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=ktel:CustomerOneMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember']"
143
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:ktel=\"http://konatel.com/20230630\" elementFormDefault=\"qualified\" targetNamespace=\"http://konatel.com/20230630\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"loc_us-gaapAccountingPoliciesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"loc_us-gaapScheduleOfProductInformationTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract\" xlink:to=\"loc_us-gaapScheduleOfProductInformationTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"loc_us-gaapProductInformationLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapProductInformationLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"loc_us-gaapTradeAccountsReceivableMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapTradeAccountsReceivableMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"110\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"loc_ktelCustomerOneMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"loc_ktelCustomerTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapRevenues\" xlink:type=\"arc\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"loc_us-gaapProductInformationLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"loc_us-gaapScheduleOfProductInformationTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"loc_us-gaapTradeAccountsReceivableMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapTradeAccountsReceivableMember_20\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_100\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_100\" xlink:type=\"arc\" order=\"101\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"loc_ktelCustomerOneMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerOneMember_20\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"loc_ktelCustomerTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_190\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable_190\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_190\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapRevenues_190\" xlink:type=\"arc\" order=\"3\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"ktel_CustomerOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerOneMember\" xlink:to=\"ktel_CustomerOneMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerOneMember\" xlink:to=\"ktel_CustomerOneMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_CustomerOneMember_lbl\" xml:lang=\"en-US\">Customer #1</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_CustomerOneMember_doc\" xml:lang=\"en-US\">Customer #1</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementBusinessSegmentsAxis\" xlink:label=\"us-gaap_StatementBusinessSegmentsAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementBusinessSegmentsAxis\" xlink:to=\"us-gaap_StatementBusinessSegmentsAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementBusinessSegmentsAxis_lbl\" xml:lang=\"en-US\">Segments [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_HostedServicesMember\" xlink:label=\"ktel_HostedServicesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_HostedServicesMember\" xlink:to=\"ktel_HostedServicesMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_HostedServicesMember\" xlink:to=\"ktel_HostedServicesMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_HostedServicesMember_lbl\" xml:lang=\"en-US\">Hosted Services</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_HostedServicesMember_doc\" xml:lang=\"en-US\">Hosted Services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"us-gaap_AccountingPoliciesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountingPoliciesAbstract\" xlink:to=\"us-gaap_AccountingPoliciesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountingPoliciesAbstract_lbl\" xml:lang=\"en-US\">Accounting Policies [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Concentration risk</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"us-gaap_TradeAccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_TradeAccountsReceivableMember\" xlink:to=\"us-gaap_TradeAccountsReceivableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_TradeAccountsReceivableMember_lbl\" xml:lang=\"en-US\">Trade Account Receivables</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:to=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl\" xml:lang=\"en-US\">Antidilutive shares excluded from computation of diluted earnings per share</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"us-gaap_Revenues\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_Revenues\" xlink:to=\"us-gaap_Revenues_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_Revenues_lbl\" xml:lang=\"en-US\">Revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_MobileServicesMember\" xlink:label=\"ktel_MobileServicesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_MobileServicesMember\" xlink:to=\"ktel_MobileServicesMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_MobileServicesMember\" xlink:to=\"ktel_MobileServicesMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_MobileServicesMember_lbl\" xml:lang=\"en-US\">Mobile Services</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_MobileServicesMember_doc\" xml:lang=\"en-US\">Mobile Services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"us-gaap_ProductInformationLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductInformationLineItems\" xlink:to=\"us-gaap_ProductInformationLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductInformationLineItems_lbl\" xml:lang=\"en-US\">Product Information [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Sales Revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"us-gaap_ScheduleOfProductInformationTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ScheduleOfProductInformationTable\" xlink:to=\"us-gaap_ScheduleOfProductInformationTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ScheduleOfProductInformationTable_lbl\" xml:lang=\"en-US\">Schedule of Product Information [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"ktel_CustomerTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerTwoMember\" xlink:to=\"ktel_CustomerTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerTwoMember\" xlink:to=\"ktel_CustomerTwoMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_CustomerTwoMember_lbl\" xml:lang=\"en-US\">Customer #2</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_CustomerTwoMember_doc\" xml:lang=\"en-US\">Customer #2</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:to=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable_lbl\" xml:lang=\"en-US\">Receivables, concentration</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:ktel=\"http://konatel.com/20230630\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"ktel-20230630.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"From2023-01-01to2023-06-30\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000845819</identifier>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-06-30</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-06-30\">\n <entity>\n <identifier 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(role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=ktel:CustomerTwoMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember']"
144
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:ktel=\"http://konatel.com/20230630\" elementFormDefault=\"qualified\" targetNamespace=\"http://konatel.com/20230630\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"loc_us-gaapAccountingPoliciesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"loc_us-gaapScheduleOfProductInformationTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract\" xlink:to=\"loc_us-gaapScheduleOfProductInformationTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"loc_us-gaapProductInformationLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapProductInformationLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"loc_us-gaapTradeAccountsReceivableMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapTradeAccountsReceivableMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"110\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"loc_ktelCustomerOneMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"loc_ktelCustomerTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapRevenues\" xlink:type=\"arc\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"loc_us-gaapProductInformationLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"loc_us-gaapScheduleOfProductInformationTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"loc_us-gaapTradeAccountsReceivableMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapTradeAccountsReceivableMember_20\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_100\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_100\" xlink:type=\"arc\" order=\"101\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"loc_ktelCustomerOneMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerOneMember_20\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"loc_ktelCustomerTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_190\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable_190\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_190\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapRevenues_190\" xlink:type=\"arc\" order=\"3\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"ktel_CustomerOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerOneMember\" xlink:to=\"ktel_CustomerOneMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerOneMember\" xlink:to=\"ktel_CustomerOneMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_CustomerOneMember_lbl\" xml:lang=\"en-US\">Customer #1</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_CustomerOneMember_doc\" xml:lang=\"en-US\">Customer #1</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementBusinessSegmentsAxis\" xlink:label=\"us-gaap_StatementBusinessSegmentsAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementBusinessSegmentsAxis\" xlink:to=\"us-gaap_StatementBusinessSegmentsAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementBusinessSegmentsAxis_lbl\" xml:lang=\"en-US\">Segments [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_HostedServicesMember\" xlink:label=\"ktel_HostedServicesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_HostedServicesMember\" xlink:to=\"ktel_HostedServicesMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_HostedServicesMember\" xlink:to=\"ktel_HostedServicesMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_HostedServicesMember_lbl\" xml:lang=\"en-US\">Hosted Services</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_HostedServicesMember_doc\" xml:lang=\"en-US\">Hosted Services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"us-gaap_AccountingPoliciesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountingPoliciesAbstract\" xlink:to=\"us-gaap_AccountingPoliciesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountingPoliciesAbstract_lbl\" xml:lang=\"en-US\">Accounting Policies [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Concentration risk</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"us-gaap_TradeAccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_TradeAccountsReceivableMember\" xlink:to=\"us-gaap_TradeAccountsReceivableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_TradeAccountsReceivableMember_lbl\" xml:lang=\"en-US\">Trade Account Receivables</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:to=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl\" xml:lang=\"en-US\">Antidilutive shares excluded from computation of diluted earnings per share</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"us-gaap_Revenues\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_Revenues\" xlink:to=\"us-gaap_Revenues_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_Revenues_lbl\" xml:lang=\"en-US\">Revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_MobileServicesMember\" xlink:label=\"ktel_MobileServicesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_MobileServicesMember\" xlink:to=\"ktel_MobileServicesMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_MobileServicesMember\" xlink:to=\"ktel_MobileServicesMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_MobileServicesMember_lbl\" xml:lang=\"en-US\">Mobile Services</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_MobileServicesMember_doc\" xml:lang=\"en-US\">Mobile Services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"us-gaap_ProductInformationLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductInformationLineItems\" xlink:to=\"us-gaap_ProductInformationLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductInformationLineItems_lbl\" xml:lang=\"en-US\">Product Information [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Sales Revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"us-gaap_ScheduleOfProductInformationTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ScheduleOfProductInformationTable\" xlink:to=\"us-gaap_ScheduleOfProductInformationTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ScheduleOfProductInformationTable_lbl\" xml:lang=\"en-US\">Schedule of Product Information [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"ktel_CustomerTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerTwoMember\" xlink:to=\"ktel_CustomerTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerTwoMember\" xlink:to=\"ktel_CustomerTwoMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_CustomerTwoMember_lbl\" xml:lang=\"en-US\">Customer #2</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_CustomerTwoMember_doc\" xml:lang=\"en-US\">Customer #2</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:to=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable_lbl\" xml:lang=\"en-US\">Receivables, concentration</link:label>\n 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unitRef=\"Pure\">0.614</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-06-30_us-gaap_SalesRevenueNetMember_custom_CustomerTwoMember\" decimals=\"INF\" unitRef=\"Pure\">0.195</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:Revenues contextRef=\"From2023-04-012023-06-30\" decimals=\"0\" unitRef=\"USD\">4601426</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2022-04-012022-06-30\" decimals=\"0\" unitRef=\"USD\">5123097</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2023-01-01to2023-06-30\" decimals=\"0\" unitRef=\"USD\">8633145</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2022-01-012022-06-30\" decimals=\"0\" unitRef=\"USD\">9350954</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2023-04-012023-06-30_us-gaap_SalesRevenueNetMember_custom_CustomerOneMember\" decimals=\"0\" unitRef=\"USD\">2614769</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2023-04-012023-06-30_us-gaap_SalesRevenueNetMember_custom_CustomerTwoMember\" decimals=\"0\" unitRef=\"USD\">745485</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2022-04-012022-06-30_us-gaap_SalesRevenueNetMember_custom_CustomerOneMember\" decimals=\"0\" unitRef=\"USD\">3310128</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2022-04-012022-06-30_us-gaap_SalesRevenueNetMember_custom_CustomerTwoMember\" decimals=\"0\" unitRef=\"USD\">910574</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2023-01-012023-06-30_us-gaap_SalesRevenueNetMember_custom_CustomerOneMember\" decimals=\"0\" unitRef=\"USD\">4872883</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2023-01-012023-06-30_us-gaap_SalesRevenueNetMember_custom_CustomerTwoMember\" decimals=\"0\" unitRef=\"USD\">1463062</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2022-01-012022-06-30_us-gaap_SalesRevenueNetMember_custom_CustomerOneMember\" decimals=\"0\" unitRef=\"USD\">5741697</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2022-01-012022-06-30_us-gaap_SalesRevenueNetMember_custom_CustomerTwoMember\" decimals=\"0\" unitRef=\"USD\">1826412</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2023-01-012023-06-30_custom_HostedServicesMember\" decimals=\"0\" unitRef=\"USD\">2483918</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2023-01-012023-06-30_custom_MobileServicesMember\" decimals=\"0\" unitRef=\"USD\">6149227</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2023-04-012023-06-30_custom_HostedServicesMember\" decimals=\"0\" unitRef=\"USD\">1250987</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2023-04-012023-06-30_custom_MobileServicesMember\" decimals=\"0\" unitRef=\"USD\">3350439</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2022-01-012022-06-30_custom_HostedServicesMember\" decimals=\"0\" unitRef=\"USD\">2842594</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2022-01-012022-06-30_custom_MobileServicesMember\" decimals=\"0\" unitRef=\"USD\">6508360</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2022-04-012022-06-30_custom_HostedServicesMember\" decimals=\"0\" unitRef=\"USD\">1428936</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2022-04-012022-06-30_custom_MobileServicesMember\" decimals=\"0\" unitRef=\"USD\">3694161</us-gaap:Revenues>\n\t</xbrl>\n\n\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6131\n\n\n[Concept Core]\nID: us-gaap:TradeAccountsReceivableMember\nLabel: Trade Accounts Receivable [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nAmount due from customers or clients for goods or services that have been delivered or sold in the normal course of business.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=8191\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=915\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:TradeAccountsReceivableMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Receivable [Domain] > Trade Accounts Receivable [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:TradeAccountsReceivableMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ReceivableTypeDomain -> to=us-gaap:TradeAccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ReceivableTypeDomain -> to=us-gaap:TradeAccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:TradeAccountsReceivableMember\n\nReferences:\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:TradeAccountsReceivableMember', 'us-gaap:ConcentrationRiskByTypeAxis=ktel:CustomerTwoMember']"
145
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:ktel=\"http://konatel.com/20230630\" elementFormDefault=\"qualified\" targetNamespace=\"http://konatel.com/20230630\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"loc_us-gaapAccountingPoliciesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"loc_us-gaapScheduleOfProductInformationTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract\" xlink:to=\"loc_us-gaapScheduleOfProductInformationTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"loc_us-gaapProductInformationLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapProductInformationLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"loc_us-gaapTradeAccountsReceivableMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapTradeAccountsReceivableMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"110\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"loc_ktelCustomerOneMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"loc_ktelCustomerTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapRevenues\" xlink:type=\"arc\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"loc_us-gaapProductInformationLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"loc_us-gaapScheduleOfProductInformationTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"loc_us-gaapTradeAccountsReceivableMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapTradeAccountsReceivableMember_20\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_100\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_100\" xlink:type=\"arc\" order=\"101\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"loc_ktelCustomerOneMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerOneMember_20\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"loc_ktelCustomerTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_190\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable_190\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_190\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapRevenues_190\" xlink:type=\"arc\" order=\"3\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"ktel_CustomerOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerOneMember\" xlink:to=\"ktel_CustomerOneMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerOneMember\" xlink:to=\"ktel_CustomerOneMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_CustomerOneMember_lbl\" xml:lang=\"en-US\">Customer #1</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_CustomerOneMember_doc\" xml:lang=\"en-US\">Customer #1</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementBusinessSegmentsAxis\" xlink:label=\"us-gaap_StatementBusinessSegmentsAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementBusinessSegmentsAxis\" xlink:to=\"us-gaap_StatementBusinessSegmentsAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementBusinessSegmentsAxis_lbl\" xml:lang=\"en-US\">Segments [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_HostedServicesMember\" xlink:label=\"ktel_HostedServicesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_HostedServicesMember\" xlink:to=\"ktel_HostedServicesMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_HostedServicesMember\" xlink:to=\"ktel_HostedServicesMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_HostedServicesMember_lbl\" xml:lang=\"en-US\">Hosted Services</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_HostedServicesMember_doc\" xml:lang=\"en-US\">Hosted Services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"us-gaap_AccountingPoliciesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountingPoliciesAbstract\" xlink:to=\"us-gaap_AccountingPoliciesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountingPoliciesAbstract_lbl\" xml:lang=\"en-US\">Accounting Policies [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Concentration risk</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"us-gaap_TradeAccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_TradeAccountsReceivableMember\" xlink:to=\"us-gaap_TradeAccountsReceivableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_TradeAccountsReceivableMember_lbl\" xml:lang=\"en-US\">Trade Account Receivables</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:to=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl\" xml:lang=\"en-US\">Antidilutive shares excluded from computation of diluted earnings per share</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"us-gaap_Revenues\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_Revenues\" xlink:to=\"us-gaap_Revenues_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_Revenues_lbl\" xml:lang=\"en-US\">Revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_MobileServicesMember\" xlink:label=\"ktel_MobileServicesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_MobileServicesMember\" xlink:to=\"ktel_MobileServicesMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_MobileServicesMember\" xlink:to=\"ktel_MobileServicesMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_MobileServicesMember_lbl\" xml:lang=\"en-US\">Mobile Services</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_MobileServicesMember_doc\" xml:lang=\"en-US\">Mobile Services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"us-gaap_ProductInformationLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductInformationLineItems\" xlink:to=\"us-gaap_ProductInformationLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductInformationLineItems_lbl\" xml:lang=\"en-US\">Product Information [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Sales Revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"us-gaap_ScheduleOfProductInformationTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ScheduleOfProductInformationTable\" xlink:to=\"us-gaap_ScheduleOfProductInformationTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ScheduleOfProductInformationTable_lbl\" xml:lang=\"en-US\">Schedule of Product Information [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"ktel_CustomerTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerTwoMember\" xlink:to=\"ktel_CustomerTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerTwoMember\" xlink:to=\"ktel_CustomerTwoMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_CustomerTwoMember_lbl\" xml:lang=\"en-US\">Customer #2</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_CustomerTwoMember_doc\" xml:lang=\"en-US\">Customer #2</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:to=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable_lbl\" xml:lang=\"en-US\">Receivables, concentration</link:label>\n 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http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=ktel:CustomerTwoMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember']"
146
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:ktel=\"http://konatel.com/20230630\" elementFormDefault=\"qualified\" targetNamespace=\"http://konatel.com/20230630\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"loc_us-gaapAccountingPoliciesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"loc_us-gaapScheduleOfProductInformationTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract\" xlink:to=\"loc_us-gaapScheduleOfProductInformationTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"loc_us-gaapProductInformationLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapProductInformationLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"loc_us-gaapTradeAccountsReceivableMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapTradeAccountsReceivableMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"110\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"loc_ktelCustomerOneMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"loc_ktelCustomerTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapRevenues\" xlink:type=\"arc\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"loc_us-gaapProductInformationLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"loc_us-gaapScheduleOfProductInformationTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"loc_us-gaapTradeAccountsReceivableMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapTradeAccountsReceivableMember_20\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_100\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_100\" xlink:type=\"arc\" order=\"101\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"loc_ktelCustomerOneMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerOneMember_20\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"loc_ktelCustomerTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_190\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable_190\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_190\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapRevenues_190\" xlink:type=\"arc\" order=\"3\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"ktel_CustomerOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerOneMember\" xlink:to=\"ktel_CustomerOneMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerOneMember\" xlink:to=\"ktel_CustomerOneMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_CustomerOneMember_lbl\" xml:lang=\"en-US\">Customer #1</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_CustomerOneMember_doc\" xml:lang=\"en-US\">Customer #1</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementBusinessSegmentsAxis\" xlink:label=\"us-gaap_StatementBusinessSegmentsAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementBusinessSegmentsAxis\" xlink:to=\"us-gaap_StatementBusinessSegmentsAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementBusinessSegmentsAxis_lbl\" xml:lang=\"en-US\">Segments [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_HostedServicesMember\" xlink:label=\"ktel_HostedServicesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_HostedServicesMember\" xlink:to=\"ktel_HostedServicesMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_HostedServicesMember\" xlink:to=\"ktel_HostedServicesMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_HostedServicesMember_lbl\" xml:lang=\"en-US\">Hosted Services</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_HostedServicesMember_doc\" xml:lang=\"en-US\">Hosted Services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"us-gaap_AccountingPoliciesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountingPoliciesAbstract\" xlink:to=\"us-gaap_AccountingPoliciesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountingPoliciesAbstract_lbl\" xml:lang=\"en-US\">Accounting Policies [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Concentration risk</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"us-gaap_TradeAccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_TradeAccountsReceivableMember\" xlink:to=\"us-gaap_TradeAccountsReceivableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_TradeAccountsReceivableMember_lbl\" xml:lang=\"en-US\">Trade Account Receivables</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:to=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl\" xml:lang=\"en-US\">Antidilutive shares excluded from computation of diluted earnings per share</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"us-gaap_Revenues\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_Revenues\" xlink:to=\"us-gaap_Revenues_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_Revenues_lbl\" xml:lang=\"en-US\">Revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_MobileServicesMember\" xlink:label=\"ktel_MobileServicesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_MobileServicesMember\" xlink:to=\"ktel_MobileServicesMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_MobileServicesMember\" xlink:to=\"ktel_MobileServicesMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_MobileServicesMember_lbl\" xml:lang=\"en-US\">Mobile Services</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_MobileServicesMember_doc\" xml:lang=\"en-US\">Mobile Services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"us-gaap_ProductInformationLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductInformationLineItems\" xlink:to=\"us-gaap_ProductInformationLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductInformationLineItems_lbl\" xml:lang=\"en-US\">Product Information [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Sales Revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"us-gaap_ScheduleOfProductInformationTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ScheduleOfProductInformationTable\" xlink:to=\"us-gaap_ScheduleOfProductInformationTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ScheduleOfProductInformationTable_lbl\" xml:lang=\"en-US\">Schedule of Product Information [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"ktel_CustomerTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerTwoMember\" xlink:to=\"ktel_CustomerTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerTwoMember\" xlink:to=\"ktel_CustomerTwoMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_CustomerTwoMember_lbl\" xml:lang=\"en-US\">Customer #2</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_CustomerTwoMember_doc\" xml:lang=\"en-US\">Customer #2</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:to=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable_lbl\" xml:lang=\"en-US\">Receivables, concentration</link:label>\n 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(role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:TradeAccountsReceivableMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Receivable [Domain] > Trade Accounts Receivable [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:TradeAccountsReceivableMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ReceivableTypeDomain -> to=us-gaap:TradeAccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ReceivableTypeDomain -> to=us-gaap:TradeAccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:TradeAccountsReceivableMember\n\nReferences:\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:TradeAccountsReceivableMember', 'us-gaap:ConcentrationRiskByTypeAxis=ktel:CustomerOneMember']"
147
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:ktel=\"http://konatel.com/20230630\" elementFormDefault=\"qualified\" targetNamespace=\"http://konatel.com/20230630\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"loc_us-gaapAccountingPoliciesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"loc_us-gaapScheduleOfProductInformationTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract\" xlink:to=\"loc_us-gaapScheduleOfProductInformationTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"loc_us-gaapProductInformationLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapProductInformationLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"loc_us-gaapTradeAccountsReceivableMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapTradeAccountsReceivableMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"110\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"loc_ktelCustomerOneMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"loc_ktelCustomerTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapRevenues\" xlink:type=\"arc\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"loc_us-gaapProductInformationLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"loc_us-gaapScheduleOfProductInformationTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"loc_us-gaapTradeAccountsReceivableMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapTradeAccountsReceivableMember_20\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_100\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_100\" xlink:type=\"arc\" order=\"101\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"loc_ktelCustomerOneMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerOneMember_20\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"loc_ktelCustomerTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_190\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable_190\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_190\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapRevenues_190\" xlink:type=\"arc\" order=\"3\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"ktel_CustomerOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerOneMember\" xlink:to=\"ktel_CustomerOneMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerOneMember\" xlink:to=\"ktel_CustomerOneMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_CustomerOneMember_lbl\" xml:lang=\"en-US\">Customer #1</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_CustomerOneMember_doc\" xml:lang=\"en-US\">Customer #1</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementBusinessSegmentsAxis\" xlink:label=\"us-gaap_StatementBusinessSegmentsAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementBusinessSegmentsAxis\" xlink:to=\"us-gaap_StatementBusinessSegmentsAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementBusinessSegmentsAxis_lbl\" xml:lang=\"en-US\">Segments [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_HostedServicesMember\" xlink:label=\"ktel_HostedServicesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_HostedServicesMember\" xlink:to=\"ktel_HostedServicesMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_HostedServicesMember\" xlink:to=\"ktel_HostedServicesMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_HostedServicesMember_lbl\" xml:lang=\"en-US\">Hosted Services</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_HostedServicesMember_doc\" xml:lang=\"en-US\">Hosted Services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"us-gaap_AccountingPoliciesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountingPoliciesAbstract\" xlink:to=\"us-gaap_AccountingPoliciesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountingPoliciesAbstract_lbl\" xml:lang=\"en-US\">Accounting Policies [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Concentration risk</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"us-gaap_TradeAccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_TradeAccountsReceivableMember\" xlink:to=\"us-gaap_TradeAccountsReceivableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_TradeAccountsReceivableMember_lbl\" xml:lang=\"en-US\">Trade Account Receivables</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:to=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl\" xml:lang=\"en-US\">Antidilutive shares excluded from computation of diluted earnings per share</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"us-gaap_Revenues\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_Revenues\" xlink:to=\"us-gaap_Revenues_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_Revenues_lbl\" xml:lang=\"en-US\">Revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_MobileServicesMember\" xlink:label=\"ktel_MobileServicesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_MobileServicesMember\" xlink:to=\"ktel_MobileServicesMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_MobileServicesMember\" xlink:to=\"ktel_MobileServicesMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_MobileServicesMember_lbl\" xml:lang=\"en-US\">Mobile Services</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_MobileServicesMember_doc\" xml:lang=\"en-US\">Mobile Services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"us-gaap_ProductInformationLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductInformationLineItems\" xlink:to=\"us-gaap_ProductInformationLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductInformationLineItems_lbl\" xml:lang=\"en-US\">Product Information [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Sales Revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"us-gaap_ScheduleOfProductInformationTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ScheduleOfProductInformationTable\" xlink:to=\"us-gaap_ScheduleOfProductInformationTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ScheduleOfProductInformationTable_lbl\" xml:lang=\"en-US\">Schedule of Product Information [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"ktel_CustomerTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerTwoMember\" xlink:to=\"ktel_CustomerTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerTwoMember\" xlink:to=\"ktel_CustomerTwoMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_CustomerTwoMember_lbl\" xml:lang=\"en-US\">Customer #2</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_CustomerTwoMember_doc\" xml:lang=\"en-US\">Customer #2</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:to=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable_lbl\" xml:lang=\"en-US\">Receivables, concentration</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:ktel=\"http://konatel.com/20230630\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"ktel-20230630.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"From2023-01-01to2023-06-30\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000845819</identifier>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-06-30</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-06-30\">\n <entity>\n <identifier 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http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember', 'us-gaap:ConcentrationRiskByTypeAxis=ktel:CustomerOneMember']"
148
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:ktel=\"http://konatel.com/20230630\" elementFormDefault=\"qualified\" targetNamespace=\"http://konatel.com/20230630\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"loc_us-gaapAccountingPoliciesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"loc_us-gaapScheduleOfProductInformationTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract\" xlink:to=\"loc_us-gaapScheduleOfProductInformationTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"loc_us-gaapProductInformationLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapProductInformationLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"loc_us-gaapTradeAccountsReceivableMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapTradeAccountsReceivableMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"110\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"loc_ktelCustomerOneMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"loc_ktelCustomerTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapRevenues\" xlink:type=\"arc\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"loc_us-gaapProductInformationLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"loc_us-gaapScheduleOfProductInformationTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"loc_us-gaapTradeAccountsReceivableMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapTradeAccountsReceivableMember_20\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_100\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_100\" xlink:type=\"arc\" order=\"101\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"loc_ktelCustomerOneMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerOneMember_20\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"loc_ktelCustomerTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_190\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable_190\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_190\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapRevenues_190\" xlink:type=\"arc\" order=\"3\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"ktel_CustomerOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerOneMember\" xlink:to=\"ktel_CustomerOneMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerOneMember\" xlink:to=\"ktel_CustomerOneMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_CustomerOneMember_lbl\" xml:lang=\"en-US\">Customer #1</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_CustomerOneMember_doc\" xml:lang=\"en-US\">Customer #1</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementBusinessSegmentsAxis\" xlink:label=\"us-gaap_StatementBusinessSegmentsAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementBusinessSegmentsAxis\" xlink:to=\"us-gaap_StatementBusinessSegmentsAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementBusinessSegmentsAxis_lbl\" xml:lang=\"en-US\">Segments [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_HostedServicesMember\" xlink:label=\"ktel_HostedServicesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_HostedServicesMember\" xlink:to=\"ktel_HostedServicesMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_HostedServicesMember\" xlink:to=\"ktel_HostedServicesMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_HostedServicesMember_lbl\" xml:lang=\"en-US\">Hosted Services</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_HostedServicesMember_doc\" xml:lang=\"en-US\">Hosted Services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"us-gaap_AccountingPoliciesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountingPoliciesAbstract\" xlink:to=\"us-gaap_AccountingPoliciesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountingPoliciesAbstract_lbl\" xml:lang=\"en-US\">Accounting Policies [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Concentration risk</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"us-gaap_TradeAccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_TradeAccountsReceivableMember\" xlink:to=\"us-gaap_TradeAccountsReceivableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_TradeAccountsReceivableMember_lbl\" xml:lang=\"en-US\">Trade Account Receivables</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:to=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl\" xml:lang=\"en-US\">Antidilutive shares excluded from computation of diluted earnings per share</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"us-gaap_Revenues\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_Revenues\" xlink:to=\"us-gaap_Revenues_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_Revenues_lbl\" xml:lang=\"en-US\">Revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_MobileServicesMember\" xlink:label=\"ktel_MobileServicesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_MobileServicesMember\" xlink:to=\"ktel_MobileServicesMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_MobileServicesMember\" xlink:to=\"ktel_MobileServicesMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_MobileServicesMember_lbl\" xml:lang=\"en-US\">Mobile Services</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_MobileServicesMember_doc\" xml:lang=\"en-US\">Mobile Services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"us-gaap_ProductInformationLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductInformationLineItems\" xlink:to=\"us-gaap_ProductInformationLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductInformationLineItems_lbl\" xml:lang=\"en-US\">Product Information [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Sales Revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"us-gaap_ScheduleOfProductInformationTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ScheduleOfProductInformationTable\" xlink:to=\"us-gaap_ScheduleOfProductInformationTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ScheduleOfProductInformationTable_lbl\" xml:lang=\"en-US\">Schedule of Product Information [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"ktel_CustomerTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerTwoMember\" xlink:to=\"ktel_CustomerTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerTwoMember\" xlink:to=\"ktel_CustomerTwoMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_CustomerTwoMember_lbl\" xml:lang=\"en-US\">Customer #2</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_CustomerTwoMember_doc\" xml:lang=\"en-US\">Customer #2</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:to=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable_lbl\" xml:lang=\"en-US\">Receivables, concentration</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:ktel=\"http://konatel.com/20230630\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"ktel-20230630.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"From2023-01-01to2023-06-30\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000845819</identifier>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-06-30</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-06-30\">\n <entity>\n <identifier 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http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember', 'us-gaap:ConcentrationRiskByTypeAxis=ktel:CustomerOneMember']"
149
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:ktel=\"http://konatel.com/20230630\" elementFormDefault=\"qualified\" targetNamespace=\"http://konatel.com/20230630\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"loc_us-gaapAccountingPoliciesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"loc_us-gaapScheduleOfProductInformationTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract\" xlink:to=\"loc_us-gaapScheduleOfProductInformationTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"loc_us-gaapProductInformationLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapProductInformationLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"loc_us-gaapTradeAccountsReceivableMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapTradeAccountsReceivableMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"110\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"loc_ktelCustomerOneMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"loc_ktelCustomerTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapRevenues\" xlink:type=\"arc\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"loc_us-gaapProductInformationLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"loc_us-gaapScheduleOfProductInformationTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"loc_us-gaapTradeAccountsReceivableMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapTradeAccountsReceivableMember_20\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_100\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_100\" xlink:type=\"arc\" order=\"101\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"loc_ktelCustomerOneMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerOneMember_20\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"loc_ktelCustomerTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_190\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable_190\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_190\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapRevenues_190\" xlink:type=\"arc\" order=\"3\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"ktel_CustomerOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerOneMember\" xlink:to=\"ktel_CustomerOneMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerOneMember\" xlink:to=\"ktel_CustomerOneMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_CustomerOneMember_lbl\" xml:lang=\"en-US\">Customer #1</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_CustomerOneMember_doc\" xml:lang=\"en-US\">Customer #1</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementBusinessSegmentsAxis\" xlink:label=\"us-gaap_StatementBusinessSegmentsAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementBusinessSegmentsAxis\" xlink:to=\"us-gaap_StatementBusinessSegmentsAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementBusinessSegmentsAxis_lbl\" xml:lang=\"en-US\">Segments [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_HostedServicesMember\" xlink:label=\"ktel_HostedServicesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_HostedServicesMember\" xlink:to=\"ktel_HostedServicesMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_HostedServicesMember\" xlink:to=\"ktel_HostedServicesMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_HostedServicesMember_lbl\" xml:lang=\"en-US\">Hosted Services</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_HostedServicesMember_doc\" xml:lang=\"en-US\">Hosted Services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"us-gaap_AccountingPoliciesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountingPoliciesAbstract\" xlink:to=\"us-gaap_AccountingPoliciesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountingPoliciesAbstract_lbl\" xml:lang=\"en-US\">Accounting Policies [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Concentration risk</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"us-gaap_TradeAccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_TradeAccountsReceivableMember\" xlink:to=\"us-gaap_TradeAccountsReceivableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_TradeAccountsReceivableMember_lbl\" xml:lang=\"en-US\">Trade Account Receivables</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:to=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl\" xml:lang=\"en-US\">Antidilutive shares excluded from computation of diluted earnings per share</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"us-gaap_Revenues\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_Revenues\" xlink:to=\"us-gaap_Revenues_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_Revenues_lbl\" xml:lang=\"en-US\">Revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_MobileServicesMember\" xlink:label=\"ktel_MobileServicesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_MobileServicesMember\" xlink:to=\"ktel_MobileServicesMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_MobileServicesMember\" xlink:to=\"ktel_MobileServicesMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_MobileServicesMember_lbl\" xml:lang=\"en-US\">Mobile Services</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_MobileServicesMember_doc\" xml:lang=\"en-US\">Mobile Services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"us-gaap_ProductInformationLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductInformationLineItems\" xlink:to=\"us-gaap_ProductInformationLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductInformationLineItems_lbl\" xml:lang=\"en-US\">Product Information [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Sales Revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"us-gaap_ScheduleOfProductInformationTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ScheduleOfProductInformationTable\" xlink:to=\"us-gaap_ScheduleOfProductInformationTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ScheduleOfProductInformationTable_lbl\" xml:lang=\"en-US\">Schedule of Product Information [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"ktel_CustomerTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerTwoMember\" xlink:to=\"ktel_CustomerTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerTwoMember\" xlink:to=\"ktel_CustomerTwoMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_CustomerTwoMember_lbl\" xml:lang=\"en-US\">Customer #2</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_CustomerTwoMember_doc\" xml:lang=\"en-US\">Customer #2</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:to=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable_lbl\" xml:lang=\"en-US\">Receivables, concentration</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:ktel=\"http://konatel.com/20230630\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"ktel-20230630.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"From2023-01-01to2023-06-30\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000845819</identifier>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-06-30</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-06-30\">\n <entity>\n <identifier 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Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:TradeAccountsReceivableMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Receivable [Domain] > Trade Accounts Receivable [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:TradeAccountsReceivableMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ReceivableTypeDomain -> to=us-gaap:TradeAccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ReceivableTypeDomain -> to=us-gaap:TradeAccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:TradeAccountsReceivableMember\n\nReferences:\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=ktel:CustomerOneMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:TradeAccountsReceivableMember']"
150
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:ktel=\"http://konatel.com/20230630\" elementFormDefault=\"qualified\" targetNamespace=\"http://konatel.com/20230630\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"loc_us-gaapAccountingPoliciesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"loc_us-gaapScheduleOfProductInformationTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract\" xlink:to=\"loc_us-gaapScheduleOfProductInformationTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"loc_us-gaapProductInformationLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapProductInformationLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"loc_us-gaapTradeAccountsReceivableMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapTradeAccountsReceivableMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"110\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"loc_ktelCustomerOneMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"loc_ktelCustomerTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapRevenues\" xlink:type=\"arc\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"loc_us-gaapProductInformationLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"loc_us-gaapScheduleOfProductInformationTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"loc_us-gaapTradeAccountsReceivableMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapTradeAccountsReceivableMember_20\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_100\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_100\" xlink:type=\"arc\" order=\"101\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"loc_ktelCustomerOneMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerOneMember_20\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"loc_ktelCustomerTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_190\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable_190\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_190\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapRevenues_190\" xlink:type=\"arc\" order=\"3\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"ktel_CustomerOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerOneMember\" xlink:to=\"ktel_CustomerOneMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerOneMember\" xlink:to=\"ktel_CustomerOneMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_CustomerOneMember_lbl\" xml:lang=\"en-US\">Customer #1</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_CustomerOneMember_doc\" xml:lang=\"en-US\">Customer #1</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementBusinessSegmentsAxis\" xlink:label=\"us-gaap_StatementBusinessSegmentsAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementBusinessSegmentsAxis\" xlink:to=\"us-gaap_StatementBusinessSegmentsAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementBusinessSegmentsAxis_lbl\" xml:lang=\"en-US\">Segments [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_HostedServicesMember\" xlink:label=\"ktel_HostedServicesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_HostedServicesMember\" xlink:to=\"ktel_HostedServicesMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_HostedServicesMember\" xlink:to=\"ktel_HostedServicesMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_HostedServicesMember_lbl\" xml:lang=\"en-US\">Hosted Services</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_HostedServicesMember_doc\" xml:lang=\"en-US\">Hosted Services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"us-gaap_AccountingPoliciesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountingPoliciesAbstract\" xlink:to=\"us-gaap_AccountingPoliciesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountingPoliciesAbstract_lbl\" xml:lang=\"en-US\">Accounting Policies [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Concentration risk</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"us-gaap_TradeAccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_TradeAccountsReceivableMember\" xlink:to=\"us-gaap_TradeAccountsReceivableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_TradeAccountsReceivableMember_lbl\" xml:lang=\"en-US\">Trade Account Receivables</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:to=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl\" xml:lang=\"en-US\">Antidilutive shares excluded from computation of diluted earnings per share</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"us-gaap_Revenues\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_Revenues\" xlink:to=\"us-gaap_Revenues_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_Revenues_lbl\" xml:lang=\"en-US\">Revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_MobileServicesMember\" xlink:label=\"ktel_MobileServicesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_MobileServicesMember\" xlink:to=\"ktel_MobileServicesMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_MobileServicesMember\" xlink:to=\"ktel_MobileServicesMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_MobileServicesMember_lbl\" xml:lang=\"en-US\">Mobile Services</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_MobileServicesMember_doc\" xml:lang=\"en-US\">Mobile Services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"us-gaap_ProductInformationLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductInformationLineItems\" xlink:to=\"us-gaap_ProductInformationLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductInformationLineItems_lbl\" xml:lang=\"en-US\">Product Information [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Sales Revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"us-gaap_ScheduleOfProductInformationTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ScheduleOfProductInformationTable\" xlink:to=\"us-gaap_ScheduleOfProductInformationTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ScheduleOfProductInformationTable_lbl\" xml:lang=\"en-US\">Schedule of Product Information [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"ktel_CustomerTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerTwoMember\" xlink:to=\"ktel_CustomerTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerTwoMember\" xlink:to=\"ktel_CustomerTwoMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_CustomerTwoMember_lbl\" xml:lang=\"en-US\">Customer #2</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_CustomerTwoMember_doc\" xml:lang=\"en-US\">Customer #2</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:to=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable_lbl\" xml:lang=\"en-US\">Receivables, concentration</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:ktel=\"http://konatel.com/20230630\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"ktel-20230630.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"From2023-01-01to2023-06-30\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000845819</identifier>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-06-30</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-06-30\">\n <entity>\n <identifier 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from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=ktel:CustomerTwoMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember']"
151
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:ktel=\"http://konatel.com/20230630\" elementFormDefault=\"qualified\" targetNamespace=\"http://konatel.com/20230630\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"loc_us-gaapAccountingPoliciesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"loc_us-gaapScheduleOfProductInformationTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract\" xlink:to=\"loc_us-gaapScheduleOfProductInformationTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"loc_us-gaapProductInformationLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapProductInformationLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"loc_us-gaapTradeAccountsReceivableMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapTradeAccountsReceivableMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"110\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"loc_ktelCustomerOneMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"loc_ktelCustomerTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapRevenues\" xlink:type=\"arc\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"loc_us-gaapProductInformationLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"loc_us-gaapScheduleOfProductInformationTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"loc_us-gaapTradeAccountsReceivableMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapTradeAccountsReceivableMember_20\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_100\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_100\" xlink:type=\"arc\" order=\"101\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"loc_ktelCustomerOneMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerOneMember_20\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"loc_ktelCustomerTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_190\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable_190\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_190\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapRevenues_190\" xlink:type=\"arc\" order=\"3\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"ktel_CustomerOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerOneMember\" xlink:to=\"ktel_CustomerOneMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerOneMember\" xlink:to=\"ktel_CustomerOneMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_CustomerOneMember_lbl\" xml:lang=\"en-US\">Customer #1</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_CustomerOneMember_doc\" xml:lang=\"en-US\">Customer #1</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementBusinessSegmentsAxis\" xlink:label=\"us-gaap_StatementBusinessSegmentsAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementBusinessSegmentsAxis\" xlink:to=\"us-gaap_StatementBusinessSegmentsAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementBusinessSegmentsAxis_lbl\" xml:lang=\"en-US\">Segments [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_HostedServicesMember\" xlink:label=\"ktel_HostedServicesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_HostedServicesMember\" xlink:to=\"ktel_HostedServicesMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_HostedServicesMember\" xlink:to=\"ktel_HostedServicesMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_HostedServicesMember_lbl\" xml:lang=\"en-US\">Hosted Services</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_HostedServicesMember_doc\" xml:lang=\"en-US\">Hosted Services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"us-gaap_AccountingPoliciesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountingPoliciesAbstract\" xlink:to=\"us-gaap_AccountingPoliciesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountingPoliciesAbstract_lbl\" xml:lang=\"en-US\">Accounting Policies [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Concentration risk</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"us-gaap_TradeAccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_TradeAccountsReceivableMember\" xlink:to=\"us-gaap_TradeAccountsReceivableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_TradeAccountsReceivableMember_lbl\" xml:lang=\"en-US\">Trade Account Receivables</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:to=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl\" xml:lang=\"en-US\">Antidilutive shares excluded from computation of diluted earnings per share</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"us-gaap_Revenues\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_Revenues\" xlink:to=\"us-gaap_Revenues_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_Revenues_lbl\" xml:lang=\"en-US\">Revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_MobileServicesMember\" xlink:label=\"ktel_MobileServicesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_MobileServicesMember\" xlink:to=\"ktel_MobileServicesMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_MobileServicesMember\" xlink:to=\"ktel_MobileServicesMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_MobileServicesMember_lbl\" xml:lang=\"en-US\">Mobile Services</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_MobileServicesMember_doc\" xml:lang=\"en-US\">Mobile Services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"us-gaap_ProductInformationLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductInformationLineItems\" xlink:to=\"us-gaap_ProductInformationLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductInformationLineItems_lbl\" xml:lang=\"en-US\">Product Information [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Sales Revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"us-gaap_ScheduleOfProductInformationTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ScheduleOfProductInformationTable\" xlink:to=\"us-gaap_ScheduleOfProductInformationTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ScheduleOfProductInformationTable_lbl\" xml:lang=\"en-US\">Schedule of Product Information [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"ktel_CustomerTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerTwoMember\" xlink:to=\"ktel_CustomerTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerTwoMember\" xlink:to=\"ktel_CustomerTwoMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_CustomerTwoMember_lbl\" xml:lang=\"en-US\">Customer #2</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_CustomerTwoMember_doc\" xml:lang=\"en-US\">Customer #2</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:to=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable_lbl\" xml:lang=\"en-US\">Receivables, concentration</link:label>\n 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contextRef=\"From2022-04-012022-06-30_us-gaap_SalesRevenueNetMember_custom_CustomerOneMember\" decimals=\"INF\" unitRef=\"Pure\">0.646</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-04-012022-06-30_us-gaap_SalesRevenueNetMember_custom_CustomerTwoMember\" decimals=\"INF\" unitRef=\"Pure\">0.178</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-06-30_us-gaap_SalesRevenueNetMember_custom_CustomerOneMember\" decimals=\"INF\" unitRef=\"Pure\">0.564</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-06-30_us-gaap_SalesRevenueNetMember_custom_CustomerTwoMember\" decimals=\"INF\" unitRef=\"Pure\">0.169</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-06-30_us-gaap_SalesRevenueNetMember_custom_CustomerOneMember\" decimals=\"INF\" 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contextRef=\"From2023-04-012023-06-30_us-gaap_SalesRevenueNetMember_custom_CustomerTwoMember\" decimals=\"0\" unitRef=\"USD\">745485</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2022-04-012022-06-30_us-gaap_SalesRevenueNetMember_custom_CustomerOneMember\" decimals=\"0\" unitRef=\"USD\">3310128</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2022-04-012022-06-30_us-gaap_SalesRevenueNetMember_custom_CustomerTwoMember\" decimals=\"0\" unitRef=\"USD\">910574</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2023-01-012023-06-30_us-gaap_SalesRevenueNetMember_custom_CustomerOneMember\" decimals=\"0\" unitRef=\"USD\">4872883</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2023-01-012023-06-30_us-gaap_SalesRevenueNetMember_custom_CustomerTwoMember\" decimals=\"0\" unitRef=\"USD\">1463062</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2022-01-012022-06-30_us-gaap_SalesRevenueNetMember_custom_CustomerOneMember\" decimals=\"0\" unitRef=\"USD\">5741697</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2022-01-012022-06-30_us-gaap_SalesRevenueNetMember_custom_CustomerTwoMember\" decimals=\"0\" unitRef=\"USD\">1826412</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2023-01-012023-06-30_custom_HostedServicesMember\" decimals=\"0\" unitRef=\"USD\">2483918</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2023-01-012023-06-30_custom_MobileServicesMember\" decimals=\"0\" unitRef=\"USD\">6149227</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2023-04-012023-06-30_custom_HostedServicesMember\" decimals=\"0\" unitRef=\"USD\">1250987</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2023-04-012023-06-30_custom_MobileServicesMember\" decimals=\"0\" unitRef=\"USD\">3350439</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2022-01-012022-06-30_custom_HostedServicesMember\" decimals=\"0\" unitRef=\"USD\">2842594</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2022-01-012022-06-30_custom_MobileServicesMember\" decimals=\"0\" unitRef=\"USD\">6508360</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2022-04-012022-06-30_custom_HostedServicesMember\" decimals=\"0\" unitRef=\"USD\">1428936</us-gaap:Revenues>\n\t<us-gaap:Revenues contextRef=\"From2022-04-012022-06-30_custom_MobileServicesMember\" decimals=\"0\" unitRef=\"USD\">3694161</us-gaap:Revenues>\n\t</xbrl>\n\n\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6131\n\n\n[Concept Core]\nID: us-gaap:TradeAccountsReceivableMember\nLabel: Trade Accounts Receivable [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nAmount due from customers or clients for goods or services that have been delivered or sold in the normal course of business.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=8191\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=915\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:TradeAccountsReceivableMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Receivable [Domain] > Trade Accounts Receivable [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:TradeAccountsReceivableMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ReceivableTypeDomain -> to=us-gaap:TradeAccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ReceivableTypeDomain -> to=us-gaap:TradeAccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:TradeAccountsReceivableMember\n\nReferences:\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:TradeAccountsReceivableMember', 'us-gaap:ConcentrationRiskByTypeAxis=ktel:CustomerTwoMember']"
152
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:ktel=\"http://konatel.com/20230630\" elementFormDefault=\"qualified\" targetNamespace=\"http://konatel.com/20230630\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"loc_us-gaapAccountingPoliciesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"loc_us-gaapScheduleOfProductInformationTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract\" xlink:to=\"loc_us-gaapScheduleOfProductInformationTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"loc_us-gaapProductInformationLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapProductInformationLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"loc_us-gaapTradeAccountsReceivableMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapTradeAccountsReceivableMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"110\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"loc_ktelCustomerOneMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"loc_ktelCustomerTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapRevenues\" xlink:type=\"arc\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"loc_us-gaapProductInformationLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"loc_us-gaapScheduleOfProductInformationTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"loc_us-gaapTradeAccountsReceivableMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapTradeAccountsReceivableMember_20\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_100\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_100\" xlink:type=\"arc\" order=\"101\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"loc_ktelCustomerOneMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerOneMember_20\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"loc_ktelCustomerTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_190\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable_190\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_190\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapRevenues_190\" xlink:type=\"arc\" order=\"3\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"ktel_CustomerOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerOneMember\" xlink:to=\"ktel_CustomerOneMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerOneMember\" xlink:to=\"ktel_CustomerOneMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_CustomerOneMember_lbl\" xml:lang=\"en-US\">Customer #1</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_CustomerOneMember_doc\" xml:lang=\"en-US\">Customer #1</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementBusinessSegmentsAxis\" xlink:label=\"us-gaap_StatementBusinessSegmentsAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementBusinessSegmentsAxis\" xlink:to=\"us-gaap_StatementBusinessSegmentsAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementBusinessSegmentsAxis_lbl\" xml:lang=\"en-US\">Segments [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_HostedServicesMember\" xlink:label=\"ktel_HostedServicesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_HostedServicesMember\" xlink:to=\"ktel_HostedServicesMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_HostedServicesMember\" xlink:to=\"ktel_HostedServicesMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_HostedServicesMember_lbl\" xml:lang=\"en-US\">Hosted Services</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_HostedServicesMember_doc\" xml:lang=\"en-US\">Hosted Services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"us-gaap_AccountingPoliciesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountingPoliciesAbstract\" xlink:to=\"us-gaap_AccountingPoliciesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountingPoliciesAbstract_lbl\" xml:lang=\"en-US\">Accounting Policies [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Concentration risk</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"us-gaap_TradeAccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_TradeAccountsReceivableMember\" xlink:to=\"us-gaap_TradeAccountsReceivableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_TradeAccountsReceivableMember_lbl\" xml:lang=\"en-US\">Trade Account Receivables</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:to=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl\" xml:lang=\"en-US\">Antidilutive shares excluded from computation of diluted earnings per share</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"us-gaap_Revenues\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_Revenues\" xlink:to=\"us-gaap_Revenues_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_Revenues_lbl\" xml:lang=\"en-US\">Revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_MobileServicesMember\" xlink:label=\"ktel_MobileServicesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_MobileServicesMember\" xlink:to=\"ktel_MobileServicesMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_MobileServicesMember\" xlink:to=\"ktel_MobileServicesMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_MobileServicesMember_lbl\" xml:lang=\"en-US\">Mobile Services</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_MobileServicesMember_doc\" xml:lang=\"en-US\">Mobile Services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"us-gaap_ProductInformationLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductInformationLineItems\" xlink:to=\"us-gaap_ProductInformationLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductInformationLineItems_lbl\" xml:lang=\"en-US\">Product Information [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Sales Revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"us-gaap_ScheduleOfProductInformationTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ScheduleOfProductInformationTable\" xlink:to=\"us-gaap_ScheduleOfProductInformationTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ScheduleOfProductInformationTable_lbl\" xml:lang=\"en-US\">Schedule of Product Information [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"ktel_CustomerTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerTwoMember\" xlink:to=\"ktel_CustomerTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerTwoMember\" xlink:to=\"ktel_CustomerTwoMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_CustomerTwoMember_lbl\" xml:lang=\"en-US\">Customer #2</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_CustomerTwoMember_doc\" xml:lang=\"en-US\">Customer #2</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:to=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable_lbl\" xml:lang=\"en-US\">Receivables, concentration</link:label>\n 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Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=ktel:CustomerOneMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember']"
153
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:ktel=\"http://konatel.com/20230630\" elementFormDefault=\"qualified\" targetNamespace=\"http://konatel.com/20230630\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"loc_us-gaapAccountingPoliciesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"loc_us-gaapScheduleOfProductInformationTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract\" xlink:to=\"loc_us-gaapScheduleOfProductInformationTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"loc_us-gaapProductInformationLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapProductInformationLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"loc_us-gaapTradeAccountsReceivableMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapTradeAccountsReceivableMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"110\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"loc_ktelCustomerOneMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"loc_ktelCustomerTwoMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapRevenues\" xlink:type=\"arc\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"ktel-20230630.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://konatel.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"00000025 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"loc_us-gaapProductInformationLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"loc_us-gaapScheduleOfProductInformationTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"loc_us-gaapTradeAccountsReceivableMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapTradeAccountsReceivableMember_20\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_100\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_100\" xlink:type=\"arc\" order=\"101\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapScheduleOfProductInformationTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"loc_ktelCustomerOneMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerOneMember_20\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"loc_ktelCustomerTwoMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_ktelCustomerTwoMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_190\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapFairValueConcentrationOfRiskAccountsReceivable_190\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_190\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues_190\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapProductInformationLineItems\" xlink:to=\"loc_us-gaapRevenues_190\" xlink:type=\"arc\" order=\"3\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerOneMember\" xlink:label=\"ktel_CustomerOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerOneMember\" xlink:to=\"ktel_CustomerOneMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerOneMember\" xlink:to=\"ktel_CustomerOneMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_CustomerOneMember_lbl\" xml:lang=\"en-US\">Customer #1</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_CustomerOneMember_doc\" xml:lang=\"en-US\">Customer #1</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementBusinessSegmentsAxis\" xlink:label=\"us-gaap_StatementBusinessSegmentsAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementBusinessSegmentsAxis\" xlink:to=\"us-gaap_StatementBusinessSegmentsAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementBusinessSegmentsAxis_lbl\" xml:lang=\"en-US\">Segments [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_HostedServicesMember\" xlink:label=\"ktel_HostedServicesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_HostedServicesMember\" xlink:to=\"ktel_HostedServicesMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_HostedServicesMember\" xlink:to=\"ktel_HostedServicesMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_HostedServicesMember_lbl\" xml:lang=\"en-US\">Hosted Services</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_HostedServicesMember_doc\" xml:lang=\"en-US\">Hosted Services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"us-gaap_AccountingPoliciesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountingPoliciesAbstract\" xlink:to=\"us-gaap_AccountingPoliciesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountingPoliciesAbstract_lbl\" xml:lang=\"en-US\">Accounting Policies [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Concentration risk</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TradeAccountsReceivableMember\" xlink:label=\"us-gaap_TradeAccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_TradeAccountsReceivableMember\" xlink:to=\"us-gaap_TradeAccountsReceivableMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_TradeAccountsReceivableMember_lbl\" xml:lang=\"en-US\">Trade Account Receivables</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:label=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount\" xlink:to=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_lbl\" xml:lang=\"en-US\">Antidilutive shares excluded from computation of diluted earnings per share</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"us-gaap_Revenues\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_Revenues\" xlink:to=\"us-gaap_Revenues_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_Revenues_lbl\" xml:lang=\"en-US\">Revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_MobileServicesMember\" xlink:label=\"ktel_MobileServicesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_MobileServicesMember\" xlink:to=\"ktel_MobileServicesMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_MobileServicesMember\" xlink:to=\"ktel_MobileServicesMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_MobileServicesMember_lbl\" xml:lang=\"en-US\">Mobile Services</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_MobileServicesMember_doc\" xml:lang=\"en-US\">Mobile Services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductInformationLineItems\" xlink:label=\"us-gaap_ProductInformationLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductInformationLineItems\" xlink:to=\"us-gaap_ProductInformationLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductInformationLineItems_lbl\" xml:lang=\"en-US\">Product Information [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Sales Revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfProductInformationTable\" xlink:label=\"us-gaap_ScheduleOfProductInformationTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ScheduleOfProductInformationTable\" xlink:to=\"us-gaap_ScheduleOfProductInformationTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ScheduleOfProductInformationTable_lbl\" xml:lang=\"en-US\">Schedule of Product Information [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"ktel-20230630.xsd#ktel_CustomerTwoMember\" xlink:label=\"ktel_CustomerTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerTwoMember\" xlink:to=\"ktel_CustomerTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"ktel_CustomerTwoMember\" xlink:to=\"ktel_CustomerTwoMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"ktel_CustomerTwoMember_lbl\" xml:lang=\"en-US\">Customer #2</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"ktel_CustomerTwoMember_doc\" xml:lang=\"en-US\">Customer #2</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:label=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable\" xlink:to=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_FairValueConcentrationOfRiskAccountsReceivable_lbl\" xml:lang=\"en-US\">Receivables, concentration</link:label>\n 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(role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember', 'us-gaap:ConcentrationRiskByTypeAxis=ktel:CustomerTwoMember']"
154
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns:xl=\"http://www.xbrl.org/2003/XLink\" xmlns:ref=\"http://www.xbrl.org/2006/ref\" xmlns:currency=\"http://xbrl.sec.gov/currency/2023\" xmlns:us-gaap-att=\"http://fasb.org/us-gaap/attributes\" xmlns:sic=\"http://xbrl.sec.gov/sic/2023\" xmlns:exch=\"http://xbrl.sec.gov/exch/2023\" xmlns:invest=\"http://xbrl.sec.gov/invest/2013-01-31\" xmlns:negated=\"http://www.xbrl.org/2009/role/negated\" xmlns:naics=\"http://xbrl.sec.gov/naics/2023\" xmlns:us-types=\"http://fasb.org/us-types/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:country=\"http://xbrl.sec.gov/country/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:srt-roles=\"http://fasb.org/srt-roles/2023\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:num=\"http://www.xbrl.org/dtr/type/numeric\" xmlns:nonnum=\"http://www.xbrl.org/dtr/type/non-numeric\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:acbm=\"http://acbm.com/20230630\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://acbm.com/20230630\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/currency/2023\" schemaLocation=\"https://xbrl.sec.gov/currency/2023/currency-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/non-numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/exch/2023\" schemaLocation=\"https://xbrl.sec.gov/exch/2023/exch-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/arcrole/fact-explanatoryFact\" schemaLocation=\"http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/negated\" schemaLocation=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/net\" schemaLocation=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/naics/2023\" schemaLocation=\"https://xbrl.sec.gov/naics/2023/naics-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/sic/2023\" schemaLocation=\"https://xbrl.sec.gov/sic/2023/sic-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://acbm.com/role/ConcentrationDetailsNarrative\" id=\"ConcentrationDetailsNarrative\">\n <link:definition>000024 - Disclosure - CONCENTRATION (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://acbm.com/role/ConcentrationDetailsNarrative\" xlink:href=\"acbm-20230630.xsd#ConcentrationDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://acbm.com/role/ConcentrationDetailsNarrative\" xlink:title=\"000024 - Disclosure - CONCENTRATION (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRisksTypesNoConcentrationPercentageAbstract\" xlink:label=\"loc_us-gaapConcentrationRisksTypesNoConcentrationPercentageAbstract_3916a7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable_dada48\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRisksTypesNoConcentrationPercentageAbstract_3916a7\" xlink:to=\"loc_us-gaapStatementTable_dada48\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"loc_us-gaapStatementLineItems_aabc7b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dada48\" xlink:to=\"loc_us-gaapStatementLineItems_aabc7b\" order=\"2000\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_99e757\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dada48\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_99e757\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_11544f\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_99e757\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_11544f\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis_68f3b0\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dada48\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis_68f3b0\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_ea73c7\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis_68f3b0\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_ea73c7\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerMember\" xlink:label=\"loc_us-gaapRevenueFromContractWithCustomerMember_0bd28d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_11544f\" xlink:to=\"loc_us-gaapRevenueFromContractWithCustomerMember_0bd28d\" order=\"41\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"acbm-20230630.xsd#acbm_CustomerBMember\" xlink:label=\"loc_acbmCustomerBMember_ddafa7\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_ea73c7\" xlink:to=\"loc_acbmCustomerBMember_ddafa7\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"acbm-20230630.xsd#acbm_CustomerAMember\" xlink:label=\"loc_acbmCustomerAMember_ce0e2d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_ea73c7\" xlink:to=\"loc_acbmCustomerAMember_ce0e2d\" order=\"43\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_6d4abe\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_ea73c7\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_6d4abe\" order=\"44\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember_ed0c5d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_11544f\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember_ed0c5d\" order=\"45\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"acbm-20230630.xsd#acbm_ConcentrationRiskPercentage\" xlink:label=\"loc_acbmConcentrationRiskPercentage_8818a4\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_aabc7b\" xlink:to=\"loc_acbmConcentrationRiskPercentage_8818a4\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_d04f6d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_aabc7b\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_d04f6d\" order=\"2\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskCustomer\" xlink:label=\"loc_us-gaapConcentrationRiskCustomer_8d3872\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_aabc7b\" xlink:to=\"loc_us-gaapConcentrationRiskCustomer_8d3872\" order=\"3\"/>\n </link:presentationLink>\n</link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://acbm.com/role/ConcentrationDetailsNarrative\" xlink:href=\"acbm-20230630.xsd#ConcentrationDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://acbm.com/role/ConcentrationDetailsNarrative\" xlink:title=\"000024 - Disclosure - CONCENTRATION (Details Narrative)\"/>\n</link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://acbm.com/role/ConcentrationDetailsNarrative\" xlink:href=\"acbm-20230630.xsd#ConcentrationDetailsNarrative\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://acbm.com/role/ConcentrationDetailsNarrative\" xlink:title=\"000024 - Disclosure - CONCENTRATION (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"loc_us-gaapStatementLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapStatementTable\" order=\"2000\" xbrldt:contextElement=\"segment\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" order=\"40\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" order=\"60\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerMember\" xlink:label=\"loc_us-gaapRevenueFromContractWithCustomerMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapRevenueFromContractWithCustomerMember\" order=\"41\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"acbm-20230630.xsd#acbm_CustomerBMember\" xlink:label=\"loc_acbmCustomerBMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_acbmCustomerBMember\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"acbm-20230630.xsd#acbm_CustomerAMember\" xlink:label=\"loc_acbmCustomerAMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_acbmCustomerAMember\" order=\"43\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" order=\"44\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember\" order=\"45\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"acbm-20230630.xsd#acbm_ConcentrationRiskPercentage\" xlink:label=\"loc_acbmConcentrationRiskPercentage\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_acbmConcentrationRiskPercentage\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskCustomer\" xlink:label=\"loc_us-gaapConcentrationRiskCustomer\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskCustomer\" order=\"3\"/>\n </link:definitionLink>\n</link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl_900454\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl_900454\" xml:lang=\"en-US\">Customer concentration risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"acbm-20230630.xsd#acbm_CustomerBMember\" xlink:label=\"acbm_CustomerBMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"acbm_CustomerBMember\" xlink:to=\"acbm_CustomerBMember_lbl_7578ba\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"acbm_CustomerBMember_lbl_7578ba\" xml:lang=\"en-US\">Customer B</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"us-gaap_StatementLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementLineItems\" xlink:to=\"us-gaap_StatementLineItems_lbl_4cf689\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementLineItems_lbl_4cf689\" xml:lang=\"en-US\">Statement [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"acbm-20230630.xsd#acbm_ConcentrationRiskPercentage\" xlink:label=\"acbm_ConcentrationRiskPercentage\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"acbm_ConcentrationRiskPercentage\" xlink:to=\"acbm_ConcentrationRiskPercentage_lbl_1d1660\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"acbm_ConcentrationRiskPercentage_lbl_1d1660\" xml:lang=\"en-US\">Concentration credit risk</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerMember\" xlink:label=\"us-gaap_RevenueFromContractWithCustomerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RevenueFromContractWithCustomerMember\" xlink:to=\"us-gaap_RevenueFromContractWithCustomerMember_lbl_108eb8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RevenueFromContractWithCustomerMember_lbl_108eb8\" xml:lang=\"en-US\">Revenue [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"acbm-20230630.xsd#acbm_CustomerAMember\" xlink:label=\"acbm_CustomerAMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"acbm_CustomerAMember\" xlink:to=\"acbm_CustomerAMember_lbl_37dd6a\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"acbm_CustomerAMember_lbl_37dd6a\" xml:lang=\"en-US\">Customer A</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"us-gaap_StatementTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementTable\" xlink:to=\"us-gaap_StatementTable_lbl_0707cc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementTable_lbl_0707cc\" xml:lang=\"en-US\">Statement [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"us-gaap_CostOfGoodsTotalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfGoodsTotalMember\" xlink:to=\"us-gaap_CostOfGoodsTotalMember_lbl_fce9f9\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfGoodsTotalMember_lbl_fce9f9\" xml:lang=\"en-US\">Purchase [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl_b24701\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl_3\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl_b24701\" xml:lang=\"en-US\">Concentration credit risk</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl_3\" xml:lang=\"en-US\">[Concentration Risk, Percentage]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRisksTypesNoConcentrationPercentageAbstract\" xlink:label=\"us-gaap_ConcentrationRisksTypesNoConcentrationPercentageAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRisksTypesNoConcentrationPercentageAbstract\" xlink:to=\"us-gaap_ConcentrationRisksTypesNoConcentrationPercentageAbstract_lbl_f0321d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRisksTypesNoConcentrationPercentageAbstract_lbl_f0321d\" xml:lang=\"en-US\">CONCENTRATION</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_e5e715\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_e5e715\" xml:lang=\"en-US\">Concentration Risk By Benchmark Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskCustomer\" xlink:label=\"us-gaap_ConcentrationRiskCustomer\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskCustomer\" xlink:to=\"us-gaap_ConcentrationRiskCustomer_lbl_5c59ad\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskCustomer_lbl_5c59ad\" xml:lang=\"en-US\">Concentration risk, customer</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_94c8a7\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_94c8a7\" xml:lang=\"en-US\">Concentration Risk By Type Axis</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:acbm=\"http://acbm.com/20230630\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\"><link:schemaRef xlink:href=\"acbm-20230630.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"From2023-01-01to2023-06-30_us-gaap_RevenueFromContractWithCustomerMember_acbm_CustomerBMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001622996</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:RevenueFromContractWithCustomerMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">acbm:CustomerBMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-06-30</endDate>\n </period>\n </context>\n\t<context id=\"From2021-01-01to2021-12-31_us-gaap_RevenueFromContractWithCustomerMember_acbm_CustomerBMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001622996</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:RevenueFromContractWithCustomerMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">acbm:CustomerBMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2021-01-01</startDate>\n <endDate>2021-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-01to2023-06-30_us-gaap_RevenueFromContractWithCustomerMember_acbm_CustomerAMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001622996</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:RevenueFromContractWithCustomerMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">acbm:CustomerAMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-06-30</endDate>\n </period>\n </context>\n\t<context id=\"From2021-01-01to2021-12-31_us-gaap_RevenueFromContractWithCustomerMember_acbm_CustomerAMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001622996</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:RevenueFromContractWithCustomerMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">acbm:CustomerAMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2021-01-01</startDate>\n <endDate>2021-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-01to2023-06-30_us-gaap_RevenueFromContractWithCustomerMember_us-gaap_CustomerConcentrationRiskMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001622996</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:RevenueFromContractWithCustomerMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-06-30</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-01to2023-06-30_us-gaap_CostOfGoodsTotalMember_us-gaap_CustomerConcentrationRiskMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001622996</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:CostOfGoodsTotalMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-06-30</endDate>\n </period>\n </context>\n\t<unit id=\"USD\">\n <measure>iso4217:USD</measure>\n </unit>\n\t<unit id=\"Shares\">\n <measure>shares</measure>\n </unit>\n\t<unit id=\"USDPShares\">\n <divide>\n <unitNumerator>\n <measure>iso4217:USD</measure>\n </unitNumerator>\n <unitDenominator>\n <measure>shares</measure>\n </unitDenominator>\n </divide>\n </unit>\n\t<unit id=\"Pure\">\n <measure>pure</measure>\n </unit>\n\t<acbm:ConcentrationRiskPercentage contextRef=\"From2023-01-01to2023-06-30_us-gaap_RevenueFromContractWithCustomerMember_acbm_CustomerBMember\" decimals=\"INF\" id=\"fid_335\" unitRef=\"Pure\">0.28</acbm:ConcentrationRiskPercentage>\n\t<acbm:ConcentrationRiskPercentage contextRef=\"From2021-01-01to2021-12-31_us-gaap_RevenueFromContractWithCustomerMember_acbm_CustomerBMember\" decimals=\"INF\" id=\"fid_336\" unitRef=\"Pure\">0.44</acbm:ConcentrationRiskPercentage>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-01to2023-06-30_us-gaap_RevenueFromContractWithCustomerMember_acbm_CustomerAMember\" decimals=\"INF\" id=\"fid_337\" unitRef=\"Pure\">0.72</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2021-01-01to2021-12-31_us-gaap_RevenueFromContractWithCustomerMember_acbm_CustomerAMember\" decimals=\"INF\" id=\"fid_338\" unitRef=\"Pure\">0.56</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskCustomer contextRef=\"From2023-01-01to2023-06-30_us-gaap_RevenueFromContractWithCustomerMember_us-gaap_CustomerConcentrationRiskMember\" id=\"fid_339\">one customer</us-gaap:ConcentrationRiskCustomer>\n\t<us-gaap:ConcentrationRiskCustomer contextRef=\"From2023-01-01to2023-06-30_us-gaap_CostOfGoodsTotalMember_us-gaap_CustomerConcentrationRiskMember\" id=\"fid_340\">one supplier</us-gaap:ConcentrationRiskCustomer>\n\t</xbrl>\n\n\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6131\n\n\n[Concept Core]\nID: us-gaap:RevenueFromContractWithCustomerMember\nLabel: Revenue from Contract with Customer Benchmark [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nRevenue from satisfaction of performance obligation by transferring promised product and service to customer, when it serves as benchmark in concentration of risk calculation.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=13653\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=915\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:RevenueFromContractWithCustomerMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue from Contract with Customer Benchmark [Member] > Revenue from Contract with Customer, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue from Contract with Customer Benchmark [Member] > Revenue from Contract with Customer, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue from Contract with Customer Benchmark [Member] > Revenue from Contract with Customer, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue from Contract with Customer Benchmark [Member] > Revenue from Contract with Customer, Segment Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:RevenueFromContractWithCustomerMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:RevenueFromContractWithCustomerMember -> to=us-gaap:RevenueFromContractWithCustomerProductAndServiceBenchmarkMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:RevenueFromContractWithCustomerMember -> to=us-gaap:RevenueFromContractWithCustomerSegmentBenchmarkMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:RevenueFromContractWithCustomerMember -> to=us-gaap:RevenueFromContractWithCustomerProductAndServiceBenchmarkMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:RevenueFromContractWithCustomerMember -> to=us-gaap:RevenueFromContractWithCustomerSegmentBenchmarkMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:RevenueFromContractWithCustomerMember -> to=us-gaap:RevenueFromContractWithCustomerProductAndServiceBenchmarkMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:RevenueFromContractWithCustomerMember -> to=us-gaap:RevenueFromContractWithCustomerSegmentBenchmarkMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:RevenueFromContractWithCustomerMember -> to=us-gaap:RevenueFromContractWithCustomerProductAndServiceBenchmarkMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:RevenueFromContractWithCustomerMember -> to=us-gaap:RevenueFromContractWithCustomerSegmentBenchmarkMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:RevenueFromContractWithCustomerMember', 'us-gaap:ConcentrationRiskByTypeAxis=acbm:CustomerAMember']"
155
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns:xl=\"http://www.xbrl.org/2003/XLink\" xmlns:ref=\"http://www.xbrl.org/2006/ref\" xmlns:currency=\"http://xbrl.sec.gov/currency/2023\" xmlns:us-gaap-att=\"http://fasb.org/us-gaap/attributes\" xmlns:sic=\"http://xbrl.sec.gov/sic/2023\" xmlns:exch=\"http://xbrl.sec.gov/exch/2023\" xmlns:invest=\"http://xbrl.sec.gov/invest/2013-01-31\" xmlns:negated=\"http://www.xbrl.org/2009/role/negated\" xmlns:naics=\"http://xbrl.sec.gov/naics/2023\" xmlns:us-types=\"http://fasb.org/us-types/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:country=\"http://xbrl.sec.gov/country/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:srt-roles=\"http://fasb.org/srt-roles/2023\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:num=\"http://www.xbrl.org/dtr/type/numeric\" xmlns:nonnum=\"http://www.xbrl.org/dtr/type/non-numeric\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:acbm=\"http://acbm.com/20230630\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://acbm.com/20230630\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/currency/2023\" schemaLocation=\"https://xbrl.sec.gov/currency/2023/currency-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/non-numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/exch/2023\" schemaLocation=\"https://xbrl.sec.gov/exch/2023/exch-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/arcrole/fact-explanatoryFact\" schemaLocation=\"http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/negated\" schemaLocation=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/net\" schemaLocation=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/naics/2023\" schemaLocation=\"https://xbrl.sec.gov/naics/2023/naics-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/sic/2023\" schemaLocation=\"https://xbrl.sec.gov/sic/2023/sic-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://acbm.com/role/ConcentrationDetailsNarrative\" id=\"ConcentrationDetailsNarrative\">\n <link:definition>000024 - Disclosure - CONCENTRATION (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://acbm.com/role/ConcentrationDetailsNarrative\" xlink:href=\"acbm-20230630.xsd#ConcentrationDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://acbm.com/role/ConcentrationDetailsNarrative\" xlink:title=\"000024 - Disclosure - CONCENTRATION (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRisksTypesNoConcentrationPercentageAbstract\" xlink:label=\"loc_us-gaapConcentrationRisksTypesNoConcentrationPercentageAbstract_3916a7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable_dada48\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRisksTypesNoConcentrationPercentageAbstract_3916a7\" xlink:to=\"loc_us-gaapStatementTable_dada48\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"loc_us-gaapStatementLineItems_aabc7b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dada48\" xlink:to=\"loc_us-gaapStatementLineItems_aabc7b\" order=\"2000\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_99e757\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dada48\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_99e757\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_11544f\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_99e757\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_11544f\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis_68f3b0\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dada48\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis_68f3b0\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_ea73c7\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis_68f3b0\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_ea73c7\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerMember\" xlink:label=\"loc_us-gaapRevenueFromContractWithCustomerMember_0bd28d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_11544f\" xlink:to=\"loc_us-gaapRevenueFromContractWithCustomerMember_0bd28d\" order=\"41\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"acbm-20230630.xsd#acbm_CustomerBMember\" xlink:label=\"loc_acbmCustomerBMember_ddafa7\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_ea73c7\" xlink:to=\"loc_acbmCustomerBMember_ddafa7\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"acbm-20230630.xsd#acbm_CustomerAMember\" xlink:label=\"loc_acbmCustomerAMember_ce0e2d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_ea73c7\" xlink:to=\"loc_acbmCustomerAMember_ce0e2d\" order=\"43\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_6d4abe\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_ea73c7\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_6d4abe\" order=\"44\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember_ed0c5d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_11544f\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember_ed0c5d\" order=\"45\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"acbm-20230630.xsd#acbm_ConcentrationRiskPercentage\" xlink:label=\"loc_acbmConcentrationRiskPercentage_8818a4\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_aabc7b\" xlink:to=\"loc_acbmConcentrationRiskPercentage_8818a4\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_d04f6d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_aabc7b\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_d04f6d\" order=\"2\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskCustomer\" xlink:label=\"loc_us-gaapConcentrationRiskCustomer_8d3872\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_aabc7b\" xlink:to=\"loc_us-gaapConcentrationRiskCustomer_8d3872\" order=\"3\"/>\n </link:presentationLink>\n</link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://acbm.com/role/ConcentrationDetailsNarrative\" xlink:href=\"acbm-20230630.xsd#ConcentrationDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://acbm.com/role/ConcentrationDetailsNarrative\" xlink:title=\"000024 - Disclosure - CONCENTRATION (Details Narrative)\"/>\n</link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://acbm.com/role/ConcentrationDetailsNarrative\" xlink:href=\"acbm-20230630.xsd#ConcentrationDetailsNarrative\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://acbm.com/role/ConcentrationDetailsNarrative\" xlink:title=\"000024 - Disclosure - CONCENTRATION (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"loc_us-gaapStatementLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapStatementTable\" order=\"2000\" xbrldt:contextElement=\"segment\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" order=\"40\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" order=\"60\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerMember\" xlink:label=\"loc_us-gaapRevenueFromContractWithCustomerMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapRevenueFromContractWithCustomerMember\" order=\"41\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"acbm-20230630.xsd#acbm_CustomerBMember\" xlink:label=\"loc_acbmCustomerBMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_acbmCustomerBMember\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"acbm-20230630.xsd#acbm_CustomerAMember\" xlink:label=\"loc_acbmCustomerAMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_acbmCustomerAMember\" order=\"43\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" order=\"44\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"loc_us-gaapCostOfGoodsTotalMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapCostOfGoodsTotalMember\" order=\"45\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"acbm-20230630.xsd#acbm_ConcentrationRiskPercentage\" xlink:label=\"loc_acbmConcentrationRiskPercentage\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_acbmConcentrationRiskPercentage\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskCustomer\" xlink:label=\"loc_us-gaapConcentrationRiskCustomer\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskCustomer\" order=\"3\"/>\n </link:definitionLink>\n</link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl_900454\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl_900454\" xml:lang=\"en-US\">Customer concentration risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"acbm-20230630.xsd#acbm_CustomerBMember\" xlink:label=\"acbm_CustomerBMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"acbm_CustomerBMember\" xlink:to=\"acbm_CustomerBMember_lbl_7578ba\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"acbm_CustomerBMember_lbl_7578ba\" xml:lang=\"en-US\">Customer B</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"us-gaap_StatementLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementLineItems\" xlink:to=\"us-gaap_StatementLineItems_lbl_4cf689\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementLineItems_lbl_4cf689\" xml:lang=\"en-US\">Statement [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"acbm-20230630.xsd#acbm_ConcentrationRiskPercentage\" xlink:label=\"acbm_ConcentrationRiskPercentage\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"acbm_ConcentrationRiskPercentage\" xlink:to=\"acbm_ConcentrationRiskPercentage_lbl_1d1660\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"acbm_ConcentrationRiskPercentage_lbl_1d1660\" xml:lang=\"en-US\">Concentration credit risk</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RevenueFromContractWithCustomerMember\" xlink:label=\"us-gaap_RevenueFromContractWithCustomerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RevenueFromContractWithCustomerMember\" xlink:to=\"us-gaap_RevenueFromContractWithCustomerMember_lbl_108eb8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RevenueFromContractWithCustomerMember_lbl_108eb8\" xml:lang=\"en-US\">Revenue [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"acbm-20230630.xsd#acbm_CustomerAMember\" xlink:label=\"acbm_CustomerAMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"acbm_CustomerAMember\" xlink:to=\"acbm_CustomerAMember_lbl_37dd6a\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"acbm_CustomerAMember_lbl_37dd6a\" xml:lang=\"en-US\">Customer A</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"us-gaap_StatementTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementTable\" xlink:to=\"us-gaap_StatementTable_lbl_0707cc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementTable_lbl_0707cc\" xml:lang=\"en-US\">Statement [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfGoodsTotalMember\" xlink:label=\"us-gaap_CostOfGoodsTotalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfGoodsTotalMember\" xlink:to=\"us-gaap_CostOfGoodsTotalMember_lbl_fce9f9\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfGoodsTotalMember_lbl_fce9f9\" xml:lang=\"en-US\">Purchase [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl_b24701\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl_3\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl_b24701\" xml:lang=\"en-US\">Concentration credit risk</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl_3\" xml:lang=\"en-US\">[Concentration Risk, Percentage]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRisksTypesNoConcentrationPercentageAbstract\" xlink:label=\"us-gaap_ConcentrationRisksTypesNoConcentrationPercentageAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRisksTypesNoConcentrationPercentageAbstract\" xlink:to=\"us-gaap_ConcentrationRisksTypesNoConcentrationPercentageAbstract_lbl_f0321d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRisksTypesNoConcentrationPercentageAbstract_lbl_f0321d\" xml:lang=\"en-US\">CONCENTRATION</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_e5e715\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_e5e715\" xml:lang=\"en-US\">Concentration Risk By Benchmark Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskCustomer\" xlink:label=\"us-gaap_ConcentrationRiskCustomer\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskCustomer\" xlink:to=\"us-gaap_ConcentrationRiskCustomer_lbl_5c59ad\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskCustomer_lbl_5c59ad\" xml:lang=\"en-US\">Concentration risk, customer</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_94c8a7\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_94c8a7\" xml:lang=\"en-US\">Concentration Risk By Type Axis</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:acbm=\"http://acbm.com/20230630\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\"><link:schemaRef xlink:href=\"acbm-20230630.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"From2023-01-01to2023-06-30_us-gaap_RevenueFromContractWithCustomerMember_acbm_CustomerBMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001622996</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:RevenueFromContractWithCustomerMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">acbm:CustomerBMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-06-30</endDate>\n </period>\n </context>\n\t<context id=\"From2021-01-01to2021-12-31_us-gaap_RevenueFromContractWithCustomerMember_acbm_CustomerBMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001622996</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:RevenueFromContractWithCustomerMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">acbm:CustomerBMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2021-01-01</startDate>\n <endDate>2021-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-01to2023-06-30_us-gaap_RevenueFromContractWithCustomerMember_acbm_CustomerAMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001622996</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:RevenueFromContractWithCustomerMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">acbm:CustomerAMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-06-30</endDate>\n </period>\n </context>\n\t<context id=\"From2021-01-01to2021-12-31_us-gaap_RevenueFromContractWithCustomerMember_acbm_CustomerAMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001622996</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:RevenueFromContractWithCustomerMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">acbm:CustomerAMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2021-01-01</startDate>\n <endDate>2021-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-01to2023-06-30_us-gaap_RevenueFromContractWithCustomerMember_us-gaap_CustomerConcentrationRiskMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001622996</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:RevenueFromContractWithCustomerMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-06-30</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-01to2023-06-30_us-gaap_CostOfGoodsTotalMember_us-gaap_CustomerConcentrationRiskMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001622996</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:CostOfGoodsTotalMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-06-30</endDate>\n </period>\n </context>\n\t<unit id=\"USD\">\n <measure>iso4217:USD</measure>\n </unit>\n\t<unit id=\"Shares\">\n <measure>shares</measure>\n </unit>\n\t<unit id=\"USDPShares\">\n <divide>\n <unitNumerator>\n <measure>iso4217:USD</measure>\n </unitNumerator>\n <unitDenominator>\n <measure>shares</measure>\n </unitDenominator>\n </divide>\n </unit>\n\t<unit id=\"Pure\">\n <measure>pure</measure>\n </unit>\n\t<acbm:ConcentrationRiskPercentage contextRef=\"From2023-01-01to2023-06-30_us-gaap_RevenueFromContractWithCustomerMember_acbm_CustomerBMember\" decimals=\"INF\" id=\"fid_335\" unitRef=\"Pure\">0.28</acbm:ConcentrationRiskPercentage>\n\t<acbm:ConcentrationRiskPercentage contextRef=\"From2021-01-01to2021-12-31_us-gaap_RevenueFromContractWithCustomerMember_acbm_CustomerBMember\" decimals=\"INF\" id=\"fid_336\" unitRef=\"Pure\">0.44</acbm:ConcentrationRiskPercentage>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-01to2023-06-30_us-gaap_RevenueFromContractWithCustomerMember_acbm_CustomerAMember\" decimals=\"INF\" id=\"fid_337\" unitRef=\"Pure\">0.72</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2021-01-01to2021-12-31_us-gaap_RevenueFromContractWithCustomerMember_acbm_CustomerAMember\" decimals=\"INF\" id=\"fid_338\" unitRef=\"Pure\">0.56</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskCustomer contextRef=\"From2023-01-01to2023-06-30_us-gaap_RevenueFromContractWithCustomerMember_us-gaap_CustomerConcentrationRiskMember\" id=\"fid_339\">one customer</us-gaap:ConcentrationRiskCustomer>\n\t<us-gaap:ConcentrationRiskCustomer contextRef=\"From2023-01-01to2023-06-30_us-gaap_CostOfGoodsTotalMember_us-gaap_CustomerConcentrationRiskMember\" id=\"fid_340\">one supplier</us-gaap:ConcentrationRiskCustomer>\n\t</xbrl>\n\n\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6131\n\n\n[Concept Core]\nID: us-gaap:RevenueFromContractWithCustomerMember\nLabel: Revenue from Contract with Customer Benchmark [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nRevenue from satisfaction of performance obligation by transferring promised product and service to customer, when it serves as benchmark in concentration of risk calculation.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=13653\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=915\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:RevenueFromContractWithCustomerMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue from Contract with Customer Benchmark [Member] > Revenue from Contract with Customer, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue from Contract with Customer Benchmark [Member] > Revenue from Contract with Customer, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue from Contract with Customer Benchmark [Member] > Revenue from Contract with Customer, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue from Contract with Customer Benchmark [Member] > Revenue from Contract with Customer, Segment Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:RevenueFromContractWithCustomerMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:RevenueFromContractWithCustomerMember -> to=us-gaap:RevenueFromContractWithCustomerProductAndServiceBenchmarkMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:RevenueFromContractWithCustomerMember -> to=us-gaap:RevenueFromContractWithCustomerSegmentBenchmarkMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:RevenueFromContractWithCustomerMember -> to=us-gaap:RevenueFromContractWithCustomerProductAndServiceBenchmarkMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:RevenueFromContractWithCustomerMember -> to=us-gaap:RevenueFromContractWithCustomerSegmentBenchmarkMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:RevenueFromContractWithCustomerMember -> to=us-gaap:RevenueFromContractWithCustomerProductAndServiceBenchmarkMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:RevenueFromContractWithCustomerMember -> to=us-gaap:RevenueFromContractWithCustomerSegmentBenchmarkMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:RevenueFromContractWithCustomerMember -> to=us-gaap:RevenueFromContractWithCustomerProductAndServiceBenchmarkMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:RevenueFromContractWithCustomerMember -> to=us-gaap:RevenueFromContractWithCustomerSegmentBenchmarkMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:RevenueFromContractWithCustomerMember', 'us-gaap:ConcentrationRiskByTypeAxis=acbm:CustomerAMember']"
156
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230630\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20230630\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954742 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20230630.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_e3740b3b-4e51-453f-9597-6021def05579\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_e3740b3b-4e51-453f-9597-6021def05579\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_f92ac914-2526-4bbf-9953-85c2ef08b2ab\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_f92ac914-2526-4bbf-9953-85c2ef08b2ab\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_b2b98227-182a-42a2-b2b3-2cb386e542e1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_FL_b2b98227-182a-42a2-b2b3-2cb386e542e1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_0df81bb9-dd37-4283-92fb-3216cda39f51\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NY_0df81bb9-dd37-4283-92fb-3216cda39f51\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_2ca3494b-2370-4fc2-a912-7af49c8b1bdc\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_PA_2ca3494b-2370-4fc2-a912-7af49c8b1bdc\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_4cfa40b4-c313-4791-a9a9-5c97d366f35b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_VA_4cfa40b4-c313-4791-a9a9-5c97d366f35b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_4e5f5326-92b3-43b2-9801-f0fd93b301f4\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_CT_4e5f5326-92b3-43b2-9801-f0fd93b301f4\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" 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xlink:label=\"loc_stpr_MA_c60049bb-477d-43fd-ae4e-0f6cf628399b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_MA_c60049bb-477d-43fd-ae4e-0f6cf628399b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_c79c25f4-26d6-462b-8919-1382ea978fa6\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:presentationArc order=\"11\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_AZ_c79c25f4-26d6-462b-8919-1382ea978fa6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IN_a657d34c-692c-4599-89a9-ecdc98c9fa31\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IN\"/>\n <link:presentationArc order=\"12\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_IN_a657d34c-692c-4599-89a9-ecdc98c9fa31\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NC_5180858e-ef24-43fc-8f5b-4985fd89e32e\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NC\"/>\n <link:presentationArc order=\"13\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NC_5180858e-ef24-43fc-8f5b-4985fd89e32e\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_e80cde78-3b48-4d64-a960-28c040d89882\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:presentationArc order=\"14\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NV_e80cde78-3b48-4d64-a960-28c040d89882\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_88d12764-cfb4-4618-b517-cfdc212fae10\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:presentationArc order=\"15\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_TN_88d12764-cfb4-4618-b517-cfdc212fae10\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_5239fe82-b9c7-45de-ae00-4784255002f1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IL\"/>\n <link:presentationArc order=\"16\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_IL_5239fe82-b9c7-45de-ae00-4784255002f1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_aa036cea-e4bf-4f75-b24c-8e7a41862b7f\" xlink:href=\"efc-20230630.xsd#efc_OtherStatesMember\"/>\n <link:presentationArc order=\"17\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_efc_OtherStatesMember_aa036cea-e4bf-4f75-b24c-8e7a41862b7f\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_812c6468-94a2-4484-ab07-4ce4effcd27c\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:presentationArc order=\"18\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_OH_812c6468-94a2-4484-ab07-4ce4effcd27c\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_fa2e2d8b-1090-4b18-8941-25e239875904\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:presentationArc order=\"19\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_MI_fa2e2d8b-1090-4b18-8941-25e239875904\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_fa0d9dad-50f3-4730-ac19-3c2c486c4398\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NH_fa0d9dad-50f3-4730-ac19-3c2c486c4398\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_794b333b-42a7-4d71-ac43-65f98faa4751\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:presentationArc order=\"21\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_TX_794b333b-42a7-4d71-ac43-65f98faa4751\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_32c4b479-29f5-46ed-9036-d751b6f075ae\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:presentationArc order=\"22\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_GA_32c4b479-29f5-46ed-9036-d751b6f075ae\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_c44a4fe0-a447-4bae-8349-a47cc3624dba\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:presentationArc order=\"23\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_OK_c44a4fe0-a447-4bae-8349-a47cc3624dba\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_578b3fea-e7e3-4d14-b50f-6ec1e58c9681\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:presentationArc order=\"24\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_RI_578b3fea-e7e3-4d14-b50f-6ec1e58c9681\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_a2a537ac-a219-469d-8a50-c82a04c9bb23\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:presentationArc order=\"25\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_WA_a2a537ac-a219-469d-8a50-c82a04c9bb23\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_e3858822-6241-4bd6-b3ae-f0e4fcae0f16\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:presentationArc order=\"26\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_LA_e3858822-6241-4bd6-b3ae-f0e4fcae0f16\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_78f1dbd3-ab78-42d1-92f9-52f7c46bbd01\" xlink:href=\"efc-20230630.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_78f1dbd3-ab78-42d1-92f9-52f7c46bbd01\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:href=\"efc-20230630.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20230630.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\" id=\"i08b62b42fa4e4b0da3ec4e3a38996cb0_InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_511aa667-7c17-4107-a428-b47f35bcb864_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_511aa667-7c17-4107-a428-b47f35bcb864_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_f92ac914-2526-4bbf-9953-85c2ef08b2ab\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_f92ac914-2526-4bbf-9953-85c2ef08b2ab\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_59d355c0-1373-4b5c-a78f-bab77d42fcf8_default\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_59d355c0-1373-4b5c-a78f-bab77d42fcf8_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_b2b98227-182a-42a2-b2b3-2cb386e542e1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_FL_b2b98227-182a-42a2-b2b3-2cb386e542e1\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_0df81bb9-dd37-4283-92fb-3216cda39f51\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NY_0df81bb9-dd37-4283-92fb-3216cda39f51\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_2ca3494b-2370-4fc2-a912-7af49c8b1bdc\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_PA_2ca3494b-2370-4fc2-a912-7af49c8b1bdc\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_4cfa40b4-c313-4791-a9a9-5c97d366f35b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_VA_4cfa40b4-c313-4791-a9a9-5c97d366f35b\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_4e5f5326-92b3-43b2-9801-f0fd93b301f4\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_CT_4e5f5326-92b3-43b2-9801-f0fd93b301f4\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_113c59f6-71a1-4200-9086-0866b18f12da\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NJ_113c59f6-71a1-4200-9086-0866b18f12da\" xlink:type=\"arc\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_3d0e018b-598c-4b28-826b-96b6654cd563\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_UT_3d0e018b-598c-4b28-826b-96b6654cd563\" xlink:type=\"arc\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_03571620-675b-40b4-ad36-0a3aec6e4a68\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_MO_03571620-675b-40b4-ad36-0a3aec6e4a68\" xlink:type=\"arc\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_c535dd52-bf14-4483-b653-66dcbf669f3b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_CA_c535dd52-bf14-4483-b653-66dcbf669f3b\" xlink:type=\"arc\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA_c60049bb-477d-43fd-ae4e-0f6cf628399b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_MA_c60049bb-477d-43fd-ae4e-0f6cf628399b\" xlink:type=\"arc\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_c79c25f4-26d6-462b-8919-1382ea978fa6\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_AZ_c79c25f4-26d6-462b-8919-1382ea978fa6\" xlink:type=\"arc\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IN_a657d34c-692c-4599-89a9-ecdc98c9fa31\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_IN_a657d34c-692c-4599-89a9-ecdc98c9fa31\" xlink:type=\"arc\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NC_5180858e-ef24-43fc-8f5b-4985fd89e32e\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NC\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NC_5180858e-ef24-43fc-8f5b-4985fd89e32e\" xlink:type=\"arc\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_e80cde78-3b48-4d64-a960-28c040d89882\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NV_e80cde78-3b48-4d64-a960-28c040d89882\" xlink:type=\"arc\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_88d12764-cfb4-4618-b517-cfdc212fae10\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_TN_88d12764-cfb4-4618-b517-cfdc212fae10\" xlink:type=\"arc\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_5239fe82-b9c7-45de-ae00-4784255002f1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_IL_5239fe82-b9c7-45de-ae00-4784255002f1\" xlink:type=\"arc\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_aa036cea-e4bf-4f75-b24c-8e7a41862b7f\" xlink:href=\"efc-20230630.xsd#efc_OtherStatesMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_efc_OtherStatesMember_aa036cea-e4bf-4f75-b24c-8e7a41862b7f\" xlink:type=\"arc\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_812c6468-94a2-4484-ab07-4ce4effcd27c\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_OH_812c6468-94a2-4484-ab07-4ce4effcd27c\" xlink:type=\"arc\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_fa2e2d8b-1090-4b18-8941-25e239875904\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_MI_fa2e2d8b-1090-4b18-8941-25e239875904\" xlink:type=\"arc\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_fa0d9dad-50f3-4730-ac19-3c2c486c4398\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NH_fa0d9dad-50f3-4730-ac19-3c2c486c4398\" xlink:type=\"arc\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_794b333b-42a7-4d71-ac43-65f98faa4751\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_TX_794b333b-42a7-4d71-ac43-65f98faa4751\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_32c4b479-29f5-46ed-9036-d751b6f075ae\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_GA_32c4b479-29f5-46ed-9036-d751b6f075ae\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_c44a4fe0-a447-4bae-8349-a47cc3624dba\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_OK_c44a4fe0-a447-4bae-8349-a47cc3624dba\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_578b3fea-e7e3-4d14-b50f-6ec1e58c9681\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_RI_578b3fea-e7e3-4d14-b50f-6ec1e58c9681\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_a2a537ac-a219-469d-8a50-c82a04c9bb23\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_WA_a2a537ac-a219-469d-8a50-c82a04c9bb23\" xlink:type=\"arc\" order=\"24\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_e3858822-6241-4bd6-b3ae-f0e4fcae0f16\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_LA_e3858822-6241-4bd6-b3ae-f0e4fcae0f16\" xlink:type=\"arc\" order=\"25\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_8142deac-2352-4982-8292-29b6752deac4_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_8142deac-2352-4982-8292-29b6752deac4_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_78f1dbd3-ab78-42d1-92f9-52f7c46bbd01\" xlink:href=\"efc-20230630.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_78f1dbd3-ab78-42d1-92f9-52f7c46bbd01\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_3391715f-5172-4006-b133-ed2403d2cf1d_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_3391715f-5172-4006-b133-ed2403d2cf1d_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:href=\"efc-20230630.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20230630.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_a40f0be6-08ee-4724-baff-1d6ebf4a8eab_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20230630.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_f9e60132-77f0-453b-82f9-7f266ece2b5e_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_a4d03f59-3e11-4733-8630-c9a48b725ff3_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_fc04eeaa-1a7b-46d9-b863-75294f82c22c_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_9543a6ed-78b6-43a4-96f3-99aed3d9071d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_3c1351f2-5734-4ff8-a4ce-928c73365f2d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_eb8fdbcd-059d-491c-8212-50851aa0339b_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_733c03f3-7d54-45bc-99d9-97ab85bf7256_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_7eb6eb56-68fb-4e65-9224-2e61910eafe0_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_28ff59b8-2353-46b8-8da0-054221291366_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_315669e5-a2dd-4f9f-886b-47dda4132657_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_af645966-f07b-4201-a163-9c36ee4d79e7_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_8d69ce2e-5895-4dd7-8a18-29f1d4383f7a_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_8f9fe2a3-84ca-472d-b80d-3e2bc508990b_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_e59543a6-d56a-4645-8183-f30b5d4257c2_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_391f9d53-d807-430a-98b5-a6a6ebf1990b_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_da0d7912-44ce-4815-be41-d2f707547d1f_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_dad5b26c-cc18-4727-8c57-2a66ae8a8c2d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_0d1f552f-7a40-4b2a-8650-d0bb331afd3d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_224629ef-2c56-4a2d-af22-57c5db5c10b0_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_1ca4826b-c6c6-4bf9-ab01-b47eef630faa_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_b9819617-93cc-4ab2-a53e-27f8c364ca9e_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_4b930378-8354-4f95-9143-15490398ff1e_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_85cd64f1-08a5-47a6-82d8-372ebb0d59f8_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20230630.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_cf909e3a-cccc-48ba-a2f0-db7a8bd5b0da_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_2fc96e41-ea54-45b7-8b1c-77129a2bb10c_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_450e6087-855f-40d2-b80e-527ee30ae96c_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20230630.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_a5b95c7a-3460-4872-8ff7-fe05d03a9b5b_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_6bbfb9b1-86da-4e8d-9710-1e885b06edfe_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20230630.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_526c76d3-73e0-4ff4-a4cd-bd7f356ffd2a_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20230630.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_026e636e-41e0-4677-ac10-97a6a4f41da8_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_978c92d6-bdef-43d5-8e0d-6aa9c0946344_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" 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xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_d2a3d0f7-2595-4cf3-8295-452c57438e03_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" 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xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TX\" xlink:to=\"lab_stpr_TX\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TX_8ccc20ec-ed82-4cde-94aa-af108963f5b0_terseLabel_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Texas [Member]</link:label>\n <link:label id=\"lab_stpr_TX_label_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TEXAS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\" xlink:to=\"lab_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_TransfersAndServicingOfFinancialInstrumen\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230630\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xml:lang=\"en-US\"><link:schemaRef 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dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-06-30</endDate>\n </period>\n </context>\n\t<context id=\"c-1254\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001411342</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:StatementGeographicalAxis\">stpr:OH</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">efc:FinancingReceivablesUnpaidPrincipalBalanceMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6131\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=915\n\n\n[Concept Core]\nID: us-gaap:CreditConcentrationRiskMember\nLabel: Credit Concentration Risk [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | 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to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=efc:CollateralOnRepurchaseAgreementsMember', 'us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember']"
157
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230630\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20230630\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954742 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20230630.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_e3740b3b-4e51-453f-9597-6021def05579\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_e3740b3b-4e51-453f-9597-6021def05579\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_f92ac914-2526-4bbf-9953-85c2ef08b2ab\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" 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xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:href=\"efc-20230630.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20230630.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\" id=\"i08b62b42fa4e4b0da3ec4e3a38996cb0_InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_511aa667-7c17-4107-a428-b47f35bcb864_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_511aa667-7c17-4107-a428-b47f35bcb864_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_f92ac914-2526-4bbf-9953-85c2ef08b2ab\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_f92ac914-2526-4bbf-9953-85c2ef08b2ab\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_59d355c0-1373-4b5c-a78f-bab77d42fcf8_default\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_59d355c0-1373-4b5c-a78f-bab77d42fcf8_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_b2b98227-182a-42a2-b2b3-2cb386e542e1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_FL_b2b98227-182a-42a2-b2b3-2cb386e542e1\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_0df81bb9-dd37-4283-92fb-3216cda39f51\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NY_0df81bb9-dd37-4283-92fb-3216cda39f51\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_2ca3494b-2370-4fc2-a912-7af49c8b1bdc\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_PA_2ca3494b-2370-4fc2-a912-7af49c8b1bdc\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_4cfa40b4-c313-4791-a9a9-5c97d366f35b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_VA_4cfa40b4-c313-4791-a9a9-5c97d366f35b\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_4e5f5326-92b3-43b2-9801-f0fd93b301f4\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_CT_4e5f5326-92b3-43b2-9801-f0fd93b301f4\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_113c59f6-71a1-4200-9086-0866b18f12da\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NJ_113c59f6-71a1-4200-9086-0866b18f12da\" xlink:type=\"arc\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_3d0e018b-598c-4b28-826b-96b6654cd563\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_UT_3d0e018b-598c-4b28-826b-96b6654cd563\" xlink:type=\"arc\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_03571620-675b-40b4-ad36-0a3aec6e4a68\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_MO_03571620-675b-40b4-ad36-0a3aec6e4a68\" xlink:type=\"arc\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_c535dd52-bf14-4483-b653-66dcbf669f3b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_CA_c535dd52-bf14-4483-b653-66dcbf669f3b\" xlink:type=\"arc\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA_c60049bb-477d-43fd-ae4e-0f6cf628399b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_MA_c60049bb-477d-43fd-ae4e-0f6cf628399b\" xlink:type=\"arc\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_c79c25f4-26d6-462b-8919-1382ea978fa6\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_AZ_c79c25f4-26d6-462b-8919-1382ea978fa6\" xlink:type=\"arc\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IN_a657d34c-692c-4599-89a9-ecdc98c9fa31\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_IN_a657d34c-692c-4599-89a9-ecdc98c9fa31\" xlink:type=\"arc\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NC_5180858e-ef24-43fc-8f5b-4985fd89e32e\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NC\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NC_5180858e-ef24-43fc-8f5b-4985fd89e32e\" xlink:type=\"arc\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_e80cde78-3b48-4d64-a960-28c040d89882\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NV_e80cde78-3b48-4d64-a960-28c040d89882\" xlink:type=\"arc\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_88d12764-cfb4-4618-b517-cfdc212fae10\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_TN_88d12764-cfb4-4618-b517-cfdc212fae10\" xlink:type=\"arc\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_5239fe82-b9c7-45de-ae00-4784255002f1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_IL_5239fe82-b9c7-45de-ae00-4784255002f1\" xlink:type=\"arc\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_aa036cea-e4bf-4f75-b24c-8e7a41862b7f\" xlink:href=\"efc-20230630.xsd#efc_OtherStatesMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_efc_OtherStatesMember_aa036cea-e4bf-4f75-b24c-8e7a41862b7f\" xlink:type=\"arc\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_812c6468-94a2-4484-ab07-4ce4effcd27c\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_OH_812c6468-94a2-4484-ab07-4ce4effcd27c\" xlink:type=\"arc\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_fa2e2d8b-1090-4b18-8941-25e239875904\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_MI_fa2e2d8b-1090-4b18-8941-25e239875904\" xlink:type=\"arc\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_fa0d9dad-50f3-4730-ac19-3c2c486c4398\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NH_fa0d9dad-50f3-4730-ac19-3c2c486c4398\" xlink:type=\"arc\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_794b333b-42a7-4d71-ac43-65f98faa4751\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_TX_794b333b-42a7-4d71-ac43-65f98faa4751\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_32c4b479-29f5-46ed-9036-d751b6f075ae\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_GA_32c4b479-29f5-46ed-9036-d751b6f075ae\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_c44a4fe0-a447-4bae-8349-a47cc3624dba\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_OK_c44a4fe0-a447-4bae-8349-a47cc3624dba\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_578b3fea-e7e3-4d14-b50f-6ec1e58c9681\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_RI_578b3fea-e7e3-4d14-b50f-6ec1e58c9681\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_a2a537ac-a219-469d-8a50-c82a04c9bb23\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_WA_a2a537ac-a219-469d-8a50-c82a04c9bb23\" xlink:type=\"arc\" order=\"24\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_e3858822-6241-4bd6-b3ae-f0e4fcae0f16\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_LA_e3858822-6241-4bd6-b3ae-f0e4fcae0f16\" xlink:type=\"arc\" order=\"25\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_8142deac-2352-4982-8292-29b6752deac4_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_8142deac-2352-4982-8292-29b6752deac4_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_78f1dbd3-ab78-42d1-92f9-52f7c46bbd01\" xlink:href=\"efc-20230630.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_78f1dbd3-ab78-42d1-92f9-52f7c46bbd01\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_3391715f-5172-4006-b133-ed2403d2cf1d_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_3391715f-5172-4006-b133-ed2403d2cf1d_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:href=\"efc-20230630.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20230630.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_a40f0be6-08ee-4724-baff-1d6ebf4a8eab_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20230630.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_f9e60132-77f0-453b-82f9-7f266ece2b5e_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_a4d03f59-3e11-4733-8630-c9a48b725ff3_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_fc04eeaa-1a7b-46d9-b863-75294f82c22c_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_9543a6ed-78b6-43a4-96f3-99aed3d9071d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_3c1351f2-5734-4ff8-a4ce-928c73365f2d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_eb8fdbcd-059d-491c-8212-50851aa0339b_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_733c03f3-7d54-45bc-99d9-97ab85bf7256_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_7eb6eb56-68fb-4e65-9224-2e61910eafe0_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_28ff59b8-2353-46b8-8da0-054221291366_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_315669e5-a2dd-4f9f-886b-47dda4132657_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_af645966-f07b-4201-a163-9c36ee4d79e7_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_8d69ce2e-5895-4dd7-8a18-29f1d4383f7a_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_8f9fe2a3-84ca-472d-b80d-3e2bc508990b_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_e59543a6-d56a-4645-8183-f30b5d4257c2_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_391f9d53-d807-430a-98b5-a6a6ebf1990b_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_da0d7912-44ce-4815-be41-d2f707547d1f_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_dad5b26c-cc18-4727-8c57-2a66ae8a8c2d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_0d1f552f-7a40-4b2a-8650-d0bb331afd3d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_224629ef-2c56-4a2d-af22-57c5db5c10b0_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_1ca4826b-c6c6-4bf9-ab01-b47eef630faa_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_b9819617-93cc-4ab2-a53e-27f8c364ca9e_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_4b930378-8354-4f95-9143-15490398ff1e_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_85cd64f1-08a5-47a6-82d8-372ebb0d59f8_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20230630.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_cf909e3a-cccc-48ba-a2f0-db7a8bd5b0da_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_2fc96e41-ea54-45b7-8b1c-77129a2bb10c_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_450e6087-855f-40d2-b80e-527ee30ae96c_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20230630.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_a5b95c7a-3460-4872-8ff7-fe05d03a9b5b_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_6bbfb9b1-86da-4e8d-9710-1e885b06edfe_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20230630.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_526c76d3-73e0-4ff4-a4cd-bd7f356ffd2a_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20230630.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_026e636e-41e0-4677-ac10-97a6a4f41da8_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_978c92d6-bdef-43d5-8e0d-6aa9c0946344_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_4ee3232d-1519-4dc2-9b2e-ae985dd019af_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_d2a3d0f7-2595-4cf3-8295-452c57438e03_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_ee2c59a2-934d-478e-8ef8-e00aa83122a9_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TX\" xlink:to=\"lab_stpr_TX\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TX_8ccc20ec-ed82-4cde-94aa-af108963f5b0_terseLabel_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Texas [Member]</link:label>\n <link:label id=\"lab_stpr_TX_label_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TEXAS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\" xlink:to=\"lab_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_TransfersAndServicingOfFinancialInstrumen\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230630\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xml:lang=\"en-US\"><link:schemaRef 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dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"c-1253\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001411342</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:StatementGeographicalAxis\">stpr:OH</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">efc:FinancingReceivablesUnpaidPrincipalBalanceMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-06-30</endDate>\n </period>\n </context>\n\t<context id=\"c-1254\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001411342</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:StatementGeographicalAxis\">stpr:OH</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">efc:FinancingReceivablesUnpaidPrincipalBalanceMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=915\n\n\n[Concept Core]\nID: us-gaap:CreditConcentrationRiskMember\nLabel: Credit Concentration Risk [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nReflects the percentage that a specified receivable or amount at risk from a counterparty under a contractual arrangement is to a specified benchmark, such as total receivables, net revenues, pretax results. Risk is the materially adverse effects of loss attributable to (a) the failure to collect a significant receivable from a major customer or group of homogeneous accounts, or (b) a failure by a counterparty to perform under terms of a contractual arrangement.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=1054\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6131\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=efc:ReceivableForSecuritiesSoldMember']"
158
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230630\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20230630\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954742 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20230630.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_e3740b3b-4e51-453f-9597-6021def05579\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" 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preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_78f1dbd3-ab78-42d1-92f9-52f7c46bbd01\" xlink:href=\"efc-20230630.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_78f1dbd3-ab78-42d1-92f9-52f7c46bbd01\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:href=\"efc-20230630.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20230630.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\" id=\"i08b62b42fa4e4b0da3ec4e3a38996cb0_InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_511aa667-7c17-4107-a428-b47f35bcb864_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_511aa667-7c17-4107-a428-b47f35bcb864_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_f92ac914-2526-4bbf-9953-85c2ef08b2ab\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_f92ac914-2526-4bbf-9953-85c2ef08b2ab\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_59d355c0-1373-4b5c-a78f-bab77d42fcf8_default\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_59d355c0-1373-4b5c-a78f-bab77d42fcf8_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_b2b98227-182a-42a2-b2b3-2cb386e542e1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_FL_b2b98227-182a-42a2-b2b3-2cb386e542e1\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_0df81bb9-dd37-4283-92fb-3216cda39f51\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NY_0df81bb9-dd37-4283-92fb-3216cda39f51\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_2ca3494b-2370-4fc2-a912-7af49c8b1bdc\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_PA_2ca3494b-2370-4fc2-a912-7af49c8b1bdc\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_4cfa40b4-c313-4791-a9a9-5c97d366f35b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_VA_4cfa40b4-c313-4791-a9a9-5c97d366f35b\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_4e5f5326-92b3-43b2-9801-f0fd93b301f4\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_CT_4e5f5326-92b3-43b2-9801-f0fd93b301f4\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_113c59f6-71a1-4200-9086-0866b18f12da\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NJ_113c59f6-71a1-4200-9086-0866b18f12da\" xlink:type=\"arc\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_3d0e018b-598c-4b28-826b-96b6654cd563\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_UT_3d0e018b-598c-4b28-826b-96b6654cd563\" xlink:type=\"arc\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_03571620-675b-40b4-ad36-0a3aec6e4a68\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_MO_03571620-675b-40b4-ad36-0a3aec6e4a68\" xlink:type=\"arc\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_c535dd52-bf14-4483-b653-66dcbf669f3b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_CA_c535dd52-bf14-4483-b653-66dcbf669f3b\" xlink:type=\"arc\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA_c60049bb-477d-43fd-ae4e-0f6cf628399b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_MA_c60049bb-477d-43fd-ae4e-0f6cf628399b\" xlink:type=\"arc\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_c79c25f4-26d6-462b-8919-1382ea978fa6\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_AZ_c79c25f4-26d6-462b-8919-1382ea978fa6\" xlink:type=\"arc\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IN_a657d34c-692c-4599-89a9-ecdc98c9fa31\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_IN_a657d34c-692c-4599-89a9-ecdc98c9fa31\" xlink:type=\"arc\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NC_5180858e-ef24-43fc-8f5b-4985fd89e32e\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NC\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NC_5180858e-ef24-43fc-8f5b-4985fd89e32e\" xlink:type=\"arc\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_e80cde78-3b48-4d64-a960-28c040d89882\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NV_e80cde78-3b48-4d64-a960-28c040d89882\" xlink:type=\"arc\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_88d12764-cfb4-4618-b517-cfdc212fae10\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_TN_88d12764-cfb4-4618-b517-cfdc212fae10\" xlink:type=\"arc\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_5239fe82-b9c7-45de-ae00-4784255002f1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_IL_5239fe82-b9c7-45de-ae00-4784255002f1\" xlink:type=\"arc\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_aa036cea-e4bf-4f75-b24c-8e7a41862b7f\" xlink:href=\"efc-20230630.xsd#efc_OtherStatesMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_efc_OtherStatesMember_aa036cea-e4bf-4f75-b24c-8e7a41862b7f\" xlink:type=\"arc\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_812c6468-94a2-4484-ab07-4ce4effcd27c\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_OH_812c6468-94a2-4484-ab07-4ce4effcd27c\" xlink:type=\"arc\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_fa2e2d8b-1090-4b18-8941-25e239875904\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_MI_fa2e2d8b-1090-4b18-8941-25e239875904\" xlink:type=\"arc\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_fa0d9dad-50f3-4730-ac19-3c2c486c4398\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NH_fa0d9dad-50f3-4730-ac19-3c2c486c4398\" xlink:type=\"arc\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_794b333b-42a7-4d71-ac43-65f98faa4751\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_TX_794b333b-42a7-4d71-ac43-65f98faa4751\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_32c4b479-29f5-46ed-9036-d751b6f075ae\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_GA_32c4b479-29f5-46ed-9036-d751b6f075ae\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_c44a4fe0-a447-4bae-8349-a47cc3624dba\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_OK_c44a4fe0-a447-4bae-8349-a47cc3624dba\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_578b3fea-e7e3-4d14-b50f-6ec1e58c9681\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_RI_578b3fea-e7e3-4d14-b50f-6ec1e58c9681\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_a2a537ac-a219-469d-8a50-c82a04c9bb23\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_WA_a2a537ac-a219-469d-8a50-c82a04c9bb23\" xlink:type=\"arc\" order=\"24\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_e3858822-6241-4bd6-b3ae-f0e4fcae0f16\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_LA_e3858822-6241-4bd6-b3ae-f0e4fcae0f16\" xlink:type=\"arc\" order=\"25\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_8142deac-2352-4982-8292-29b6752deac4_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_8142deac-2352-4982-8292-29b6752deac4_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_78f1dbd3-ab78-42d1-92f9-52f7c46bbd01\" xlink:href=\"efc-20230630.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_78f1dbd3-ab78-42d1-92f9-52f7c46bbd01\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_3391715f-5172-4006-b133-ed2403d2cf1d_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_3391715f-5172-4006-b133-ed2403d2cf1d_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:href=\"efc-20230630.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20230630.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_a40f0be6-08ee-4724-baff-1d6ebf4a8eab_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20230630.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_f9e60132-77f0-453b-82f9-7f266ece2b5e_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_a4d03f59-3e11-4733-8630-c9a48b725ff3_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_fc04eeaa-1a7b-46d9-b863-75294f82c22c_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_9543a6ed-78b6-43a4-96f3-99aed3d9071d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_3c1351f2-5734-4ff8-a4ce-928c73365f2d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_eb8fdbcd-059d-491c-8212-50851aa0339b_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_733c03f3-7d54-45bc-99d9-97ab85bf7256_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_7eb6eb56-68fb-4e65-9224-2e61910eafe0_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_28ff59b8-2353-46b8-8da0-054221291366_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_315669e5-a2dd-4f9f-886b-47dda4132657_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_af645966-f07b-4201-a163-9c36ee4d79e7_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_8d69ce2e-5895-4dd7-8a18-29f1d4383f7a_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_8f9fe2a3-84ca-472d-b80d-3e2bc508990b_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_e59543a6-d56a-4645-8183-f30b5d4257c2_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_391f9d53-d807-430a-98b5-a6a6ebf1990b_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_da0d7912-44ce-4815-be41-d2f707547d1f_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_dad5b26c-cc18-4727-8c57-2a66ae8a8c2d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_0d1f552f-7a40-4b2a-8650-d0bb331afd3d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_224629ef-2c56-4a2d-af22-57c5db5c10b0_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_1ca4826b-c6c6-4bf9-ab01-b47eef630faa_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_b9819617-93cc-4ab2-a53e-27f8c364ca9e_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_4b930378-8354-4f95-9143-15490398ff1e_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_85cd64f1-08a5-47a6-82d8-372ebb0d59f8_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20230630.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_cf909e3a-cccc-48ba-a2f0-db7a8bd5b0da_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_2fc96e41-ea54-45b7-8b1c-77129a2bb10c_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_450e6087-855f-40d2-b80e-527ee30ae96c_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20230630.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_a5b95c7a-3460-4872-8ff7-fe05d03a9b5b_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_6bbfb9b1-86da-4e8d-9710-1e885b06edfe_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20230630.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_526c76d3-73e0-4ff4-a4cd-bd7f356ffd2a_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20230630.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_026e636e-41e0-4677-ac10-97a6a4f41da8_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_978c92d6-bdef-43d5-8e0d-6aa9c0946344_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_4ee3232d-1519-4dc2-9b2e-ae985dd019af_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_d2a3d0f7-2595-4cf3-8295-452c57438e03_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_ee2c59a2-934d-478e-8ef8-e00aa83122a9_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TX\" xlink:to=\"lab_stpr_TX\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TX_8ccc20ec-ed82-4cde-94aa-af108963f5b0_terseLabel_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Texas [Member]</link:label>\n <link:label id=\"lab_stpr_TX_label_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TEXAS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\" xlink:to=\"lab_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_TransfersAndServicingOfFinancialInstrumen\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230630\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xml:lang=\"en-US\"><link:schemaRef 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dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-06-30</endDate>\n </period>\n </context>\n\t<context id=\"c-1254\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001411342</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:StatementGeographicalAxis\">stpr:OH</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">efc:FinancingReceivablesUnpaidPrincipalBalanceMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=915\n\n\n[Concept Core]\nID: us-gaap:CreditConcentrationRiskMember\nLabel: Credit Concentration Risk [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nReflects the percentage that a specified receivable or amount at risk from a counterparty under a contractual arrangement is to a specified benchmark, such as total receivables, net revenues, pretax results. Risk is the materially adverse effects of loss attributable to (a) the failure to collect a significant receivable from a major customer or group of homogeneous accounts, or (b) a failure by a counterparty to perform under terms of a contractual arrangement.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=1054\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6131\n\n\n[Concept Core]\nID: us-gaap:CashAndCashEquivalentsMember\nLabel: Cash and Cash Equivalents [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nCurrency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6757\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CashAndCashEquivalentsMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SummaryOfInvestmentHoldings\n Path: Securities Investment [Member] > Cash and Cash Equivalents [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Asset Class [Domain] > Cash and Cash Equivalents [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Cash and Cash Equivalents [Member] > Cash [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Cash and Cash Equivalents [Member] > Cash Equivalents [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CashAndCashEquivalentsMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SecuritiesInvestmentMember -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/SummaryOfInvestmentHoldings)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SecuritiesInvestmentMember -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/SummaryOfInvestmentHoldings)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CashAndCashEquivalentsMember\n\nReferences:\n- None | None | Element is not intended to be used with axis element identified in tin-part:AlternateElement. Member element intended to be used with axis element identified in tin-part:AlternateElement is identified in tin-part:AlternateElement.\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:CashAndCashEquivalentsMember']"
159
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230630\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20230630\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954742 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef 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preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_32c4b479-29f5-46ed-9036-d751b6f075ae\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:presentationArc order=\"22\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_GA_32c4b479-29f5-46ed-9036-d751b6f075ae\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_c44a4fe0-a447-4bae-8349-a47cc3624dba\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:presentationArc order=\"23\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_OK_c44a4fe0-a447-4bae-8349-a47cc3624dba\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_578b3fea-e7e3-4d14-b50f-6ec1e58c9681\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:presentationArc order=\"24\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_RI_578b3fea-e7e3-4d14-b50f-6ec1e58c9681\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_a2a537ac-a219-469d-8a50-c82a04c9bb23\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:presentationArc order=\"25\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_WA_a2a537ac-a219-469d-8a50-c82a04c9bb23\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_e3858822-6241-4bd6-b3ae-f0e4fcae0f16\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:presentationArc order=\"26\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_LA_e3858822-6241-4bd6-b3ae-f0e4fcae0f16\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_78f1dbd3-ab78-42d1-92f9-52f7c46bbd01\" xlink:href=\"efc-20230630.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_78f1dbd3-ab78-42d1-92f9-52f7c46bbd01\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:href=\"efc-20230630.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20230630.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\" id=\"i08b62b42fa4e4b0da3ec4e3a38996cb0_InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_511aa667-7c17-4107-a428-b47f35bcb864_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_511aa667-7c17-4107-a428-b47f35bcb864_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_f92ac914-2526-4bbf-9953-85c2ef08b2ab\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_f92ac914-2526-4bbf-9953-85c2ef08b2ab\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_59d355c0-1373-4b5c-a78f-bab77d42fcf8_default\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_59d355c0-1373-4b5c-a78f-bab77d42fcf8_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_b2b98227-182a-42a2-b2b3-2cb386e542e1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_FL_b2b98227-182a-42a2-b2b3-2cb386e542e1\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_0df81bb9-dd37-4283-92fb-3216cda39f51\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NY_0df81bb9-dd37-4283-92fb-3216cda39f51\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_2ca3494b-2370-4fc2-a912-7af49c8b1bdc\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" 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xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_113c59f6-71a1-4200-9086-0866b18f12da\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NJ_113c59f6-71a1-4200-9086-0866b18f12da\" xlink:type=\"arc\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_3d0e018b-598c-4b28-826b-96b6654cd563\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_UT_3d0e018b-598c-4b28-826b-96b6654cd563\" xlink:type=\"arc\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_03571620-675b-40b4-ad36-0a3aec6e4a68\" 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xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_MA_c60049bb-477d-43fd-ae4e-0f6cf628399b\" xlink:type=\"arc\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_c79c25f4-26d6-462b-8919-1382ea978fa6\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_AZ_c79c25f4-26d6-462b-8919-1382ea978fa6\" xlink:type=\"arc\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IN_a657d34c-692c-4599-89a9-ecdc98c9fa31\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_IN_a657d34c-692c-4599-89a9-ecdc98c9fa31\" xlink:type=\"arc\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NC_5180858e-ef24-43fc-8f5b-4985fd89e32e\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NC\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NC_5180858e-ef24-43fc-8f5b-4985fd89e32e\" xlink:type=\"arc\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_e80cde78-3b48-4d64-a960-28c040d89882\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NV_e80cde78-3b48-4d64-a960-28c040d89882\" xlink:type=\"arc\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_88d12764-cfb4-4618-b517-cfdc212fae10\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_TN_88d12764-cfb4-4618-b517-cfdc212fae10\" xlink:type=\"arc\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_5239fe82-b9c7-45de-ae00-4784255002f1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_IL_5239fe82-b9c7-45de-ae00-4784255002f1\" xlink:type=\"arc\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_aa036cea-e4bf-4f75-b24c-8e7a41862b7f\" xlink:href=\"efc-20230630.xsd#efc_OtherStatesMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_efc_OtherStatesMember_aa036cea-e4bf-4f75-b24c-8e7a41862b7f\" xlink:type=\"arc\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_812c6468-94a2-4484-ab07-4ce4effcd27c\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_OH_812c6468-94a2-4484-ab07-4ce4effcd27c\" xlink:type=\"arc\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_fa2e2d8b-1090-4b18-8941-25e239875904\" 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xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_TX_794b333b-42a7-4d71-ac43-65f98faa4751\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_32c4b479-29f5-46ed-9036-d751b6f075ae\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_GA_32c4b479-29f5-46ed-9036-d751b6f075ae\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_c44a4fe0-a447-4bae-8349-a47cc3624dba\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_OK_c44a4fe0-a447-4bae-8349-a47cc3624dba\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_578b3fea-e7e3-4d14-b50f-6ec1e58c9681\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_RI_578b3fea-e7e3-4d14-b50f-6ec1e58c9681\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_a2a537ac-a219-469d-8a50-c82a04c9bb23\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_WA_a2a537ac-a219-469d-8a50-c82a04c9bb23\" xlink:type=\"arc\" order=\"24\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_e3858822-6241-4bd6-b3ae-f0e4fcae0f16\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_LA_e3858822-6241-4bd6-b3ae-f0e4fcae0f16\" xlink:type=\"arc\" order=\"25\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_8142deac-2352-4982-8292-29b6752deac4_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_8142deac-2352-4982-8292-29b6752deac4_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_78f1dbd3-ab78-42d1-92f9-52f7c46bbd01\" xlink:href=\"efc-20230630.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_78f1dbd3-ab78-42d1-92f9-52f7c46bbd01\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_3391715f-5172-4006-b133-ed2403d2cf1d_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_3391715f-5172-4006-b133-ed2403d2cf1d_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:href=\"efc-20230630.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20230630.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_a40f0be6-08ee-4724-baff-1d6ebf4a8eab_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20230630.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_f9e60132-77f0-453b-82f9-7f266ece2b5e_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_a4d03f59-3e11-4733-8630-c9a48b725ff3_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_fc04eeaa-1a7b-46d9-b863-75294f82c22c_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_9543a6ed-78b6-43a4-96f3-99aed3d9071d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_3c1351f2-5734-4ff8-a4ce-928c73365f2d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_eb8fdbcd-059d-491c-8212-50851aa0339b_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_733c03f3-7d54-45bc-99d9-97ab85bf7256_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_7eb6eb56-68fb-4e65-9224-2e61910eafe0_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_28ff59b8-2353-46b8-8da0-054221291366_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_315669e5-a2dd-4f9f-886b-47dda4132657_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_af645966-f07b-4201-a163-9c36ee4d79e7_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_8d69ce2e-5895-4dd7-8a18-29f1d4383f7a_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_8f9fe2a3-84ca-472d-b80d-3e2bc508990b_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_e59543a6-d56a-4645-8183-f30b5d4257c2_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_391f9d53-d807-430a-98b5-a6a6ebf1990b_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_da0d7912-44ce-4815-be41-d2f707547d1f_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_dad5b26c-cc18-4727-8c57-2a66ae8a8c2d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_0d1f552f-7a40-4b2a-8650-d0bb331afd3d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_224629ef-2c56-4a2d-af22-57c5db5c10b0_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_1ca4826b-c6c6-4bf9-ab01-b47eef630faa_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_b9819617-93cc-4ab2-a53e-27f8c364ca9e_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_4b930378-8354-4f95-9143-15490398ff1e_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_85cd64f1-08a5-47a6-82d8-372ebb0d59f8_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20230630.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_cf909e3a-cccc-48ba-a2f0-db7a8bd5b0da_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_2fc96e41-ea54-45b7-8b1c-77129a2bb10c_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_450e6087-855f-40d2-b80e-527ee30ae96c_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20230630.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_a5b95c7a-3460-4872-8ff7-fe05d03a9b5b_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_6bbfb9b1-86da-4e8d-9710-1e885b06edfe_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20230630.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_526c76d3-73e0-4ff4-a4cd-bd7f356ffd2a_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20230630.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_026e636e-41e0-4677-ac10-97a6a4f41da8_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_978c92d6-bdef-43d5-8e0d-6aa9c0946344_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_4ee3232d-1519-4dc2-9b2e-ae985dd019af_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_d2a3d0f7-2595-4cf3-8295-452c57438e03_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_ee2c59a2-934d-478e-8ef8-e00aa83122a9_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TX\" xlink:to=\"lab_stpr_TX\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TX_8ccc20ec-ed82-4cde-94aa-af108963f5b0_terseLabel_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Texas [Member]</link:label>\n <link:label id=\"lab_stpr_TX_label_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TEXAS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\" xlink:to=\"lab_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_TransfersAndServicingOfFinancialInstrumen\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230630\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xml:lang=\"en-US\"><link:schemaRef 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dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-06-30</endDate>\n </period>\n </context>\n\t<context id=\"c-1254\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001411342</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:StatementGeographicalAxis\">stpr:OH</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">efc:FinancingReceivablesUnpaidPrincipalBalanceMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: 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from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=efc:DueFromBrokerMember']"
160
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230630\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20230630\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954742 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20230630.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_e3740b3b-4e51-453f-9597-6021def05579\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_e3740b3b-4e51-453f-9597-6021def05579\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_f92ac914-2526-4bbf-9953-85c2ef08b2ab\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_f92ac914-2526-4bbf-9953-85c2ef08b2ab\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_b2b98227-182a-42a2-b2b3-2cb386e542e1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_FL_b2b98227-182a-42a2-b2b3-2cb386e542e1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" 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xlink:label=\"loc_stpr_NJ_113c59f6-71a1-4200-9086-0866b18f12da\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:presentationArc order=\"6\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NJ_113c59f6-71a1-4200-9086-0866b18f12da\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_3d0e018b-598c-4b28-826b-96b6654cd563\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:presentationArc order=\"7\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_UT_3d0e018b-598c-4b28-826b-96b6654cd563\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_03571620-675b-40b4-ad36-0a3aec6e4a68\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:presentationArc order=\"8\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_MO_03571620-675b-40b4-ad36-0a3aec6e4a68\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_c535dd52-bf14-4483-b653-66dcbf669f3b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:presentationArc order=\"9\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_CA_c535dd52-bf14-4483-b653-66dcbf669f3b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA_c60049bb-477d-43fd-ae4e-0f6cf628399b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_MA_c60049bb-477d-43fd-ae4e-0f6cf628399b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_c79c25f4-26d6-462b-8919-1382ea978fa6\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:presentationArc order=\"11\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_AZ_c79c25f4-26d6-462b-8919-1382ea978fa6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IN_a657d34c-692c-4599-89a9-ecdc98c9fa31\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IN\"/>\n <link:presentationArc order=\"12\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_IN_a657d34c-692c-4599-89a9-ecdc98c9fa31\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NC_5180858e-ef24-43fc-8f5b-4985fd89e32e\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NC\"/>\n <link:presentationArc order=\"13\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NC_5180858e-ef24-43fc-8f5b-4985fd89e32e\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_e80cde78-3b48-4d64-a960-28c040d89882\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:presentationArc order=\"14\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NV_e80cde78-3b48-4d64-a960-28c040d89882\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_88d12764-cfb4-4618-b517-cfdc212fae10\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:presentationArc order=\"15\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_TN_88d12764-cfb4-4618-b517-cfdc212fae10\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_5239fe82-b9c7-45de-ae00-4784255002f1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IL\"/>\n <link:presentationArc order=\"16\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_IL_5239fe82-b9c7-45de-ae00-4784255002f1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_aa036cea-e4bf-4f75-b24c-8e7a41862b7f\" xlink:href=\"efc-20230630.xsd#efc_OtherStatesMember\"/>\n <link:presentationArc order=\"17\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_efc_OtherStatesMember_aa036cea-e4bf-4f75-b24c-8e7a41862b7f\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_812c6468-94a2-4484-ab07-4ce4effcd27c\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:presentationArc order=\"18\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_OH_812c6468-94a2-4484-ab07-4ce4effcd27c\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_fa2e2d8b-1090-4b18-8941-25e239875904\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:presentationArc order=\"19\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_MI_fa2e2d8b-1090-4b18-8941-25e239875904\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_fa0d9dad-50f3-4730-ac19-3c2c486c4398\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NH_fa0d9dad-50f3-4730-ac19-3c2c486c4398\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_794b333b-42a7-4d71-ac43-65f98faa4751\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:presentationArc order=\"21\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_TX_794b333b-42a7-4d71-ac43-65f98faa4751\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_32c4b479-29f5-46ed-9036-d751b6f075ae\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:presentationArc order=\"22\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_GA_32c4b479-29f5-46ed-9036-d751b6f075ae\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_c44a4fe0-a447-4bae-8349-a47cc3624dba\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:presentationArc order=\"23\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_OK_c44a4fe0-a447-4bae-8349-a47cc3624dba\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_578b3fea-e7e3-4d14-b50f-6ec1e58c9681\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:presentationArc order=\"24\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_RI_578b3fea-e7e3-4d14-b50f-6ec1e58c9681\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_a2a537ac-a219-469d-8a50-c82a04c9bb23\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:presentationArc order=\"25\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_WA_a2a537ac-a219-469d-8a50-c82a04c9bb23\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_e3858822-6241-4bd6-b3ae-f0e4fcae0f16\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:presentationArc order=\"26\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_LA_e3858822-6241-4bd6-b3ae-f0e4fcae0f16\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_78f1dbd3-ab78-42d1-92f9-52f7c46bbd01\" xlink:href=\"efc-20230630.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_78f1dbd3-ab78-42d1-92f9-52f7c46bbd01\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:href=\"efc-20230630.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20230630.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\" id=\"i08b62b42fa4e4b0da3ec4e3a38996cb0_InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_511aa667-7c17-4107-a428-b47f35bcb864_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_511aa667-7c17-4107-a428-b47f35bcb864_default\" xlink:type=\"arc\" 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xlink:from=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_59d355c0-1373-4b5c-a78f-bab77d42fcf8_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_b2b98227-182a-42a2-b2b3-2cb386e542e1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_FL_b2b98227-182a-42a2-b2b3-2cb386e542e1\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_0df81bb9-dd37-4283-92fb-3216cda39f51\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NY_0df81bb9-dd37-4283-92fb-3216cda39f51\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_2ca3494b-2370-4fc2-a912-7af49c8b1bdc\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" 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xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_8142deac-2352-4982-8292-29b6752deac4_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_8142deac-2352-4982-8292-29b6752deac4_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_78f1dbd3-ab78-42d1-92f9-52f7c46bbd01\" xlink:href=\"efc-20230630.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_78f1dbd3-ab78-42d1-92f9-52f7c46bbd01\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_3391715f-5172-4006-b133-ed2403d2cf1d_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_3391715f-5172-4006-b133-ed2403d2cf1d_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:href=\"efc-20230630.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20230630.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_a40f0be6-08ee-4724-baff-1d6ebf4a8eab_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20230630.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_f9e60132-77f0-453b-82f9-7f266ece2b5e_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_a4d03f59-3e11-4733-8630-c9a48b725ff3_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_fc04eeaa-1a7b-46d9-b863-75294f82c22c_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_9543a6ed-78b6-43a4-96f3-99aed3d9071d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_3c1351f2-5734-4ff8-a4ce-928c73365f2d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_eb8fdbcd-059d-491c-8212-50851aa0339b_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_733c03f3-7d54-45bc-99d9-97ab85bf7256_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_7eb6eb56-68fb-4e65-9224-2e61910eafe0_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_28ff59b8-2353-46b8-8da0-054221291366_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_315669e5-a2dd-4f9f-886b-47dda4132657_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_af645966-f07b-4201-a163-9c36ee4d79e7_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_8d69ce2e-5895-4dd7-8a18-29f1d4383f7a_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_8f9fe2a3-84ca-472d-b80d-3e2bc508990b_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_e59543a6-d56a-4645-8183-f30b5d4257c2_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_391f9d53-d807-430a-98b5-a6a6ebf1990b_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_da0d7912-44ce-4815-be41-d2f707547d1f_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_dad5b26c-cc18-4727-8c57-2a66ae8a8c2d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_0d1f552f-7a40-4b2a-8650-d0bb331afd3d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_224629ef-2c56-4a2d-af22-57c5db5c10b0_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_1ca4826b-c6c6-4bf9-ab01-b47eef630faa_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_b9819617-93cc-4ab2-a53e-27f8c364ca9e_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_4b930378-8354-4f95-9143-15490398ff1e_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_85cd64f1-08a5-47a6-82d8-372ebb0d59f8_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20230630.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_cf909e3a-cccc-48ba-a2f0-db7a8bd5b0da_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_2fc96e41-ea54-45b7-8b1c-77129a2bb10c_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_450e6087-855f-40d2-b80e-527ee30ae96c_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20230630.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_a5b95c7a-3460-4872-8ff7-fe05d03a9b5b_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_6bbfb9b1-86da-4e8d-9710-1e885b06edfe_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20230630.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_526c76d3-73e0-4ff4-a4cd-bd7f356ffd2a_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20230630.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_026e636e-41e0-4677-ac10-97a6a4f41da8_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_978c92d6-bdef-43d5-8e0d-6aa9c0946344_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_4ee3232d-1519-4dc2-9b2e-ae985dd019af_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_d2a3d0f7-2595-4cf3-8295-452c57438e03_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_ee2c59a2-934d-478e-8ef8-e00aa83122a9_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:labelArc 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dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-06-30</endDate>\n </period>\n </context>\n\t<context id=\"c-1254\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001411342</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:StatementGeographicalAxis\">stpr:OH</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">efc:FinancingReceivablesUnpaidPrincipalBalanceMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: 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http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain 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(role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=efc:ReceivableForSecuritiesSoldMember']"
161
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230630\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20230630\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954742 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20230630.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_e3740b3b-4e51-453f-9597-6021def05579\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_e3740b3b-4e51-453f-9597-6021def05579\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_f92ac914-2526-4bbf-9953-85c2ef08b2ab\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_f92ac914-2526-4bbf-9953-85c2ef08b2ab\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_b2b98227-182a-42a2-b2b3-2cb386e542e1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_FL_b2b98227-182a-42a2-b2b3-2cb386e542e1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_0df81bb9-dd37-4283-92fb-3216cda39f51\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NY_0df81bb9-dd37-4283-92fb-3216cda39f51\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_2ca3494b-2370-4fc2-a912-7af49c8b1bdc\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_PA_2ca3494b-2370-4fc2-a912-7af49c8b1bdc\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_4cfa40b4-c313-4791-a9a9-5c97d366f35b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_VA_4cfa40b4-c313-4791-a9a9-5c97d366f35b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_4e5f5326-92b3-43b2-9801-f0fd93b301f4\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_CT_4e5f5326-92b3-43b2-9801-f0fd93b301f4\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_113c59f6-71a1-4200-9086-0866b18f12da\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:presentationArc order=\"6\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NJ_113c59f6-71a1-4200-9086-0866b18f12da\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_3d0e018b-598c-4b28-826b-96b6654cd563\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:presentationArc order=\"7\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_UT_3d0e018b-598c-4b28-826b-96b6654cd563\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_03571620-675b-40b4-ad36-0a3aec6e4a68\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:presentationArc order=\"8\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_MO_03571620-675b-40b4-ad36-0a3aec6e4a68\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_c535dd52-bf14-4483-b653-66dcbf669f3b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:presentationArc order=\"9\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_CA_c535dd52-bf14-4483-b653-66dcbf669f3b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA_c60049bb-477d-43fd-ae4e-0f6cf628399b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_MA_c60049bb-477d-43fd-ae4e-0f6cf628399b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_c79c25f4-26d6-462b-8919-1382ea978fa6\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:presentationArc order=\"11\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_AZ_c79c25f4-26d6-462b-8919-1382ea978fa6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IN_a657d34c-692c-4599-89a9-ecdc98c9fa31\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IN\"/>\n <link:presentationArc order=\"12\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_IN_a657d34c-692c-4599-89a9-ecdc98c9fa31\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NC_5180858e-ef24-43fc-8f5b-4985fd89e32e\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NC\"/>\n <link:presentationArc order=\"13\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NC_5180858e-ef24-43fc-8f5b-4985fd89e32e\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_e80cde78-3b48-4d64-a960-28c040d89882\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:presentationArc order=\"14\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NV_e80cde78-3b48-4d64-a960-28c040d89882\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_88d12764-cfb4-4618-b517-cfdc212fae10\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:presentationArc order=\"15\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_TN_88d12764-cfb4-4618-b517-cfdc212fae10\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_5239fe82-b9c7-45de-ae00-4784255002f1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IL\"/>\n <link:presentationArc order=\"16\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_IL_5239fe82-b9c7-45de-ae00-4784255002f1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_aa036cea-e4bf-4f75-b24c-8e7a41862b7f\" xlink:href=\"efc-20230630.xsd#efc_OtherStatesMember\"/>\n <link:presentationArc order=\"17\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_efc_OtherStatesMember_aa036cea-e4bf-4f75-b24c-8e7a41862b7f\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_812c6468-94a2-4484-ab07-4ce4effcd27c\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:presentationArc order=\"18\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_OH_812c6468-94a2-4484-ab07-4ce4effcd27c\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_fa2e2d8b-1090-4b18-8941-25e239875904\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:presentationArc order=\"19\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_MI_fa2e2d8b-1090-4b18-8941-25e239875904\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_fa0d9dad-50f3-4730-ac19-3c2c486c4398\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NH_fa0d9dad-50f3-4730-ac19-3c2c486c4398\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_794b333b-42a7-4d71-ac43-65f98faa4751\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:presentationArc order=\"21\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_TX_794b333b-42a7-4d71-ac43-65f98faa4751\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_32c4b479-29f5-46ed-9036-d751b6f075ae\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:presentationArc order=\"22\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_GA_32c4b479-29f5-46ed-9036-d751b6f075ae\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_c44a4fe0-a447-4bae-8349-a47cc3624dba\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:presentationArc order=\"23\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_OK_c44a4fe0-a447-4bae-8349-a47cc3624dba\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_578b3fea-e7e3-4d14-b50f-6ec1e58c9681\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:presentationArc order=\"24\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_RI_578b3fea-e7e3-4d14-b50f-6ec1e58c9681\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_a2a537ac-a219-469d-8a50-c82a04c9bb23\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:presentationArc order=\"25\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_WA_a2a537ac-a219-469d-8a50-c82a04c9bb23\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_e3858822-6241-4bd6-b3ae-f0e4fcae0f16\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:presentationArc order=\"26\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_LA_e3858822-6241-4bd6-b3ae-f0e4fcae0f16\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_78f1dbd3-ab78-42d1-92f9-52f7c46bbd01\" xlink:href=\"efc-20230630.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_78f1dbd3-ab78-42d1-92f9-52f7c46bbd01\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:href=\"efc-20230630.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20230630.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\" id=\"i08b62b42fa4e4b0da3ec4e3a38996cb0_InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" 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xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_TX_794b333b-42a7-4d71-ac43-65f98faa4751\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_32c4b479-29f5-46ed-9036-d751b6f075ae\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_GA_32c4b479-29f5-46ed-9036-d751b6f075ae\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_c44a4fe0-a447-4bae-8349-a47cc3624dba\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_OK_c44a4fe0-a447-4bae-8349-a47cc3624dba\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_578b3fea-e7e3-4d14-b50f-6ec1e58c9681\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_RI_578b3fea-e7e3-4d14-b50f-6ec1e58c9681\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_a2a537ac-a219-469d-8a50-c82a04c9bb23\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_WA_a2a537ac-a219-469d-8a50-c82a04c9bb23\" xlink:type=\"arc\" order=\"24\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_e3858822-6241-4bd6-b3ae-f0e4fcae0f16\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_LA_e3858822-6241-4bd6-b3ae-f0e4fcae0f16\" xlink:type=\"arc\" order=\"25\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_8142deac-2352-4982-8292-29b6752deac4_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_8142deac-2352-4982-8292-29b6752deac4_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_78f1dbd3-ab78-42d1-92f9-52f7c46bbd01\" xlink:href=\"efc-20230630.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_78f1dbd3-ab78-42d1-92f9-52f7c46bbd01\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_3391715f-5172-4006-b133-ed2403d2cf1d_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_3391715f-5172-4006-b133-ed2403d2cf1d_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:href=\"efc-20230630.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20230630.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_a40f0be6-08ee-4724-baff-1d6ebf4a8eab_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20230630.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_f9e60132-77f0-453b-82f9-7f266ece2b5e_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_a4d03f59-3e11-4733-8630-c9a48b725ff3_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_fc04eeaa-1a7b-46d9-b863-75294f82c22c_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_9543a6ed-78b6-43a4-96f3-99aed3d9071d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_3c1351f2-5734-4ff8-a4ce-928c73365f2d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_eb8fdbcd-059d-491c-8212-50851aa0339b_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_733c03f3-7d54-45bc-99d9-97ab85bf7256_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_7eb6eb56-68fb-4e65-9224-2e61910eafe0_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_28ff59b8-2353-46b8-8da0-054221291366_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_315669e5-a2dd-4f9f-886b-47dda4132657_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_af645966-f07b-4201-a163-9c36ee4d79e7_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_8d69ce2e-5895-4dd7-8a18-29f1d4383f7a_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_8f9fe2a3-84ca-472d-b80d-3e2bc508990b_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_e59543a6-d56a-4645-8183-f30b5d4257c2_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_391f9d53-d807-430a-98b5-a6a6ebf1990b_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_da0d7912-44ce-4815-be41-d2f707547d1f_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_dad5b26c-cc18-4727-8c57-2a66ae8a8c2d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_0d1f552f-7a40-4b2a-8650-d0bb331afd3d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_224629ef-2c56-4a2d-af22-57c5db5c10b0_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_1ca4826b-c6c6-4bf9-ab01-b47eef630faa_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_b9819617-93cc-4ab2-a53e-27f8c364ca9e_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_4b930378-8354-4f95-9143-15490398ff1e_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_85cd64f1-08a5-47a6-82d8-372ebb0d59f8_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20230630.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_cf909e3a-cccc-48ba-a2f0-db7a8bd5b0da_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_2fc96e41-ea54-45b7-8b1c-77129a2bb10c_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_450e6087-855f-40d2-b80e-527ee30ae96c_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20230630.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_a5b95c7a-3460-4872-8ff7-fe05d03a9b5b_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_6bbfb9b1-86da-4e8d-9710-1e885b06edfe_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20230630.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_526c76d3-73e0-4ff4-a4cd-bd7f356ffd2a_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20230630.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_026e636e-41e0-4677-ac10-97a6a4f41da8_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_978c92d6-bdef-43d5-8e0d-6aa9c0946344_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" 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(role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=efc:DueFromBrokerMember']"
162
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230630\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20230630\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954742 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20230630.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_e3740b3b-4e51-453f-9597-6021def05579\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_e3740b3b-4e51-453f-9597-6021def05579\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_f92ac914-2526-4bbf-9953-85c2ef08b2ab\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_f92ac914-2526-4bbf-9953-85c2ef08b2ab\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" 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xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:href=\"efc-20230630.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20230630.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\" id=\"i08b62b42fa4e4b0da3ec4e3a38996cb0_InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_511aa667-7c17-4107-a428-b47f35bcb864_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_511aa667-7c17-4107-a428-b47f35bcb864_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_f92ac914-2526-4bbf-9953-85c2ef08b2ab\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_f92ac914-2526-4bbf-9953-85c2ef08b2ab\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_59d355c0-1373-4b5c-a78f-bab77d42fcf8_default\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_59d355c0-1373-4b5c-a78f-bab77d42fcf8_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_b2b98227-182a-42a2-b2b3-2cb386e542e1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_FL_b2b98227-182a-42a2-b2b3-2cb386e542e1\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_0df81bb9-dd37-4283-92fb-3216cda39f51\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NY_0df81bb9-dd37-4283-92fb-3216cda39f51\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_2ca3494b-2370-4fc2-a912-7af49c8b1bdc\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_PA_2ca3494b-2370-4fc2-a912-7af49c8b1bdc\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_4cfa40b4-c313-4791-a9a9-5c97d366f35b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_VA_4cfa40b4-c313-4791-a9a9-5c97d366f35b\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_4e5f5326-92b3-43b2-9801-f0fd93b301f4\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_CT_4e5f5326-92b3-43b2-9801-f0fd93b301f4\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_113c59f6-71a1-4200-9086-0866b18f12da\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NJ_113c59f6-71a1-4200-9086-0866b18f12da\" xlink:type=\"arc\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_3d0e018b-598c-4b28-826b-96b6654cd563\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_UT_3d0e018b-598c-4b28-826b-96b6654cd563\" xlink:type=\"arc\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_03571620-675b-40b4-ad36-0a3aec6e4a68\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_MO_03571620-675b-40b4-ad36-0a3aec6e4a68\" xlink:type=\"arc\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_c535dd52-bf14-4483-b653-66dcbf669f3b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_CA_c535dd52-bf14-4483-b653-66dcbf669f3b\" xlink:type=\"arc\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA_c60049bb-477d-43fd-ae4e-0f6cf628399b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_MA_c60049bb-477d-43fd-ae4e-0f6cf628399b\" xlink:type=\"arc\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_c79c25f4-26d6-462b-8919-1382ea978fa6\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_AZ_c79c25f4-26d6-462b-8919-1382ea978fa6\" xlink:type=\"arc\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IN_a657d34c-692c-4599-89a9-ecdc98c9fa31\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_IN_a657d34c-692c-4599-89a9-ecdc98c9fa31\" xlink:type=\"arc\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NC_5180858e-ef24-43fc-8f5b-4985fd89e32e\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NC\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NC_5180858e-ef24-43fc-8f5b-4985fd89e32e\" xlink:type=\"arc\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_e80cde78-3b48-4d64-a960-28c040d89882\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NV_e80cde78-3b48-4d64-a960-28c040d89882\" xlink:type=\"arc\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_88d12764-cfb4-4618-b517-cfdc212fae10\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_TN_88d12764-cfb4-4618-b517-cfdc212fae10\" xlink:type=\"arc\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_5239fe82-b9c7-45de-ae00-4784255002f1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_IL_5239fe82-b9c7-45de-ae00-4784255002f1\" xlink:type=\"arc\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_aa036cea-e4bf-4f75-b24c-8e7a41862b7f\" xlink:href=\"efc-20230630.xsd#efc_OtherStatesMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_efc_OtherStatesMember_aa036cea-e4bf-4f75-b24c-8e7a41862b7f\" xlink:type=\"arc\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_812c6468-94a2-4484-ab07-4ce4effcd27c\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_OH_812c6468-94a2-4484-ab07-4ce4effcd27c\" xlink:type=\"arc\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_fa2e2d8b-1090-4b18-8941-25e239875904\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_MI_fa2e2d8b-1090-4b18-8941-25e239875904\" xlink:type=\"arc\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_fa0d9dad-50f3-4730-ac19-3c2c486c4398\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NH_fa0d9dad-50f3-4730-ac19-3c2c486c4398\" xlink:type=\"arc\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_794b333b-42a7-4d71-ac43-65f98faa4751\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_TX_794b333b-42a7-4d71-ac43-65f98faa4751\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_32c4b479-29f5-46ed-9036-d751b6f075ae\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_GA_32c4b479-29f5-46ed-9036-d751b6f075ae\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_c44a4fe0-a447-4bae-8349-a47cc3624dba\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_OK_c44a4fe0-a447-4bae-8349-a47cc3624dba\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_578b3fea-e7e3-4d14-b50f-6ec1e58c9681\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_RI_578b3fea-e7e3-4d14-b50f-6ec1e58c9681\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_a2a537ac-a219-469d-8a50-c82a04c9bb23\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_WA_a2a537ac-a219-469d-8a50-c82a04c9bb23\" xlink:type=\"arc\" order=\"24\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_e3858822-6241-4bd6-b3ae-f0e4fcae0f16\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_LA_e3858822-6241-4bd6-b3ae-f0e4fcae0f16\" xlink:type=\"arc\" order=\"25\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_8142deac-2352-4982-8292-29b6752deac4_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_8142deac-2352-4982-8292-29b6752deac4_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_78f1dbd3-ab78-42d1-92f9-52f7c46bbd01\" xlink:href=\"efc-20230630.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_78f1dbd3-ab78-42d1-92f9-52f7c46bbd01\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_3391715f-5172-4006-b133-ed2403d2cf1d_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_3391715f-5172-4006-b133-ed2403d2cf1d_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:href=\"efc-20230630.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20230630.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_a40f0be6-08ee-4724-baff-1d6ebf4a8eab_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20230630.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_f9e60132-77f0-453b-82f9-7f266ece2b5e_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_a4d03f59-3e11-4733-8630-c9a48b725ff3_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_fc04eeaa-1a7b-46d9-b863-75294f82c22c_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_9543a6ed-78b6-43a4-96f3-99aed3d9071d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_3c1351f2-5734-4ff8-a4ce-928c73365f2d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_eb8fdbcd-059d-491c-8212-50851aa0339b_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_733c03f3-7d54-45bc-99d9-97ab85bf7256_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_7eb6eb56-68fb-4e65-9224-2e61910eafe0_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_28ff59b8-2353-46b8-8da0-054221291366_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_315669e5-a2dd-4f9f-886b-47dda4132657_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_af645966-f07b-4201-a163-9c36ee4d79e7_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_8d69ce2e-5895-4dd7-8a18-29f1d4383f7a_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_8f9fe2a3-84ca-472d-b80d-3e2bc508990b_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_e59543a6-d56a-4645-8183-f30b5d4257c2_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_391f9d53-d807-430a-98b5-a6a6ebf1990b_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_da0d7912-44ce-4815-be41-d2f707547d1f_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_dad5b26c-cc18-4727-8c57-2a66ae8a8c2d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_0d1f552f-7a40-4b2a-8650-d0bb331afd3d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_224629ef-2c56-4a2d-af22-57c5db5c10b0_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_1ca4826b-c6c6-4bf9-ab01-b47eef630faa_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_b9819617-93cc-4ab2-a53e-27f8c364ca9e_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_4b930378-8354-4f95-9143-15490398ff1e_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_85cd64f1-08a5-47a6-82d8-372ebb0d59f8_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20230630.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_cf909e3a-cccc-48ba-a2f0-db7a8bd5b0da_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_2fc96e41-ea54-45b7-8b1c-77129a2bb10c_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_450e6087-855f-40d2-b80e-527ee30ae96c_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20230630.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_a5b95c7a-3460-4872-8ff7-fe05d03a9b5b_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_6bbfb9b1-86da-4e8d-9710-1e885b06edfe_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20230630.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_526c76d3-73e0-4ff4-a4cd-bd7f356ffd2a_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20230630.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_026e636e-41e0-4677-ac10-97a6a4f41da8_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_978c92d6-bdef-43d5-8e0d-6aa9c0946344_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_4ee3232d-1519-4dc2-9b2e-ae985dd019af_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_d2a3d0f7-2595-4cf3-8295-452c57438e03_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_ee2c59a2-934d-478e-8ef8-e00aa83122a9_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TX\" xlink:to=\"lab_stpr_TX\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TX_8ccc20ec-ed82-4cde-94aa-af108963f5b0_terseLabel_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Texas [Member]</link:label>\n <link:label id=\"lab_stpr_TX_label_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TEXAS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\" xlink:to=\"lab_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_TransfersAndServicingOfFinancialInstrumen\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230630\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xml:lang=\"en-US\"><link:schemaRef 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dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"c-1253\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001411342</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:StatementGeographicalAxis\">stpr:OH</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">efc:FinancingReceivablesUnpaidPrincipalBalanceMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-06-30</endDate>\n </period>\n </context>\n\t<context id=\"c-1254\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001411342</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:StatementGeographicalAxis\">stpr:OH</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">efc:FinancingReceivablesUnpaidPrincipalBalanceMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6131\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=915\n\n\n[Concept Core]\nID: us-gaap:CreditConcentrationRiskMember\nLabel: Credit Concentration Risk [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | 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PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=efc:CollateralOnRepurchaseAgreementsMember', 'us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember']"
163
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230630\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20230630\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954742 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20230630.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_e3740b3b-4e51-453f-9597-6021def05579\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_e3740b3b-4e51-453f-9597-6021def05579\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc 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xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:href=\"efc-20230630.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20230630.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\" id=\"i08b62b42fa4e4b0da3ec4e3a38996cb0_InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_a24c7d1f-826e-4812-8167-e3150eb7839a\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_85990a93-2eb0-49e5-8ec3-1b79a356dedf\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_511aa667-7c17-4107-a428-b47f35bcb864_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_511aa667-7c17-4107-a428-b47f35bcb864_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_511aa667-7c17-4107-a428-b47f35bcb864\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_f92ac914-2526-4bbf-9953-85c2ef08b2ab\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_cbea0d40-4a45-409e-bbfe-e420cb7349f1\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_f92ac914-2526-4bbf-9953-85c2ef08b2ab\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_59d355c0-1373-4b5c-a78f-bab77d42fcf8_default\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_59d355c0-1373-4b5c-a78f-bab77d42fcf8_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srt_StatementGeographicalAxis_59d355c0-1373-4b5c-a78f-bab77d42fcf8\" xlink:to=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_b2b98227-182a-42a2-b2b3-2cb386e542e1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_FL_b2b98227-182a-42a2-b2b3-2cb386e542e1\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_0df81bb9-dd37-4283-92fb-3216cda39f51\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NY_0df81bb9-dd37-4283-92fb-3216cda39f51\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_2ca3494b-2370-4fc2-a912-7af49c8b1bdc\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_PA_2ca3494b-2370-4fc2-a912-7af49c8b1bdc\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_4cfa40b4-c313-4791-a9a9-5c97d366f35b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_VA_4cfa40b4-c313-4791-a9a9-5c97d366f35b\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_4e5f5326-92b3-43b2-9801-f0fd93b301f4\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_CT_4e5f5326-92b3-43b2-9801-f0fd93b301f4\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_113c59f6-71a1-4200-9086-0866b18f12da\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NJ_113c59f6-71a1-4200-9086-0866b18f12da\" xlink:type=\"arc\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_3d0e018b-598c-4b28-826b-96b6654cd563\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_UT_3d0e018b-598c-4b28-826b-96b6654cd563\" xlink:type=\"arc\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_03571620-675b-40b4-ad36-0a3aec6e4a68\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_MO_03571620-675b-40b4-ad36-0a3aec6e4a68\" xlink:type=\"arc\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_c535dd52-bf14-4483-b653-66dcbf669f3b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_CA_c535dd52-bf14-4483-b653-66dcbf669f3b\" xlink:type=\"arc\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA_c60049bb-477d-43fd-ae4e-0f6cf628399b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_MA_c60049bb-477d-43fd-ae4e-0f6cf628399b\" xlink:type=\"arc\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_c79c25f4-26d6-462b-8919-1382ea978fa6\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_AZ_c79c25f4-26d6-462b-8919-1382ea978fa6\" xlink:type=\"arc\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IN_a657d34c-692c-4599-89a9-ecdc98c9fa31\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_IN_a657d34c-692c-4599-89a9-ecdc98c9fa31\" xlink:type=\"arc\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NC_5180858e-ef24-43fc-8f5b-4985fd89e32e\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NC\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NC_5180858e-ef24-43fc-8f5b-4985fd89e32e\" xlink:type=\"arc\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_e80cde78-3b48-4d64-a960-28c040d89882\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NV_e80cde78-3b48-4d64-a960-28c040d89882\" xlink:type=\"arc\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_88d12764-cfb4-4618-b517-cfdc212fae10\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_TN_88d12764-cfb4-4618-b517-cfdc212fae10\" xlink:type=\"arc\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_5239fe82-b9c7-45de-ae00-4784255002f1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_IL_5239fe82-b9c7-45de-ae00-4784255002f1\" xlink:type=\"arc\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_aa036cea-e4bf-4f75-b24c-8e7a41862b7f\" xlink:href=\"efc-20230630.xsd#efc_OtherStatesMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_efc_OtherStatesMember_aa036cea-e4bf-4f75-b24c-8e7a41862b7f\" xlink:type=\"arc\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_812c6468-94a2-4484-ab07-4ce4effcd27c\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_OH_812c6468-94a2-4484-ab07-4ce4effcd27c\" xlink:type=\"arc\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_fa2e2d8b-1090-4b18-8941-25e239875904\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_MI_fa2e2d8b-1090-4b18-8941-25e239875904\" xlink:type=\"arc\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_fa0d9dad-50f3-4730-ac19-3c2c486c4398\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_NH_fa0d9dad-50f3-4730-ac19-3c2c486c4398\" xlink:type=\"arc\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_794b333b-42a7-4d71-ac43-65f98faa4751\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_TX_794b333b-42a7-4d71-ac43-65f98faa4751\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_32c4b479-29f5-46ed-9036-d751b6f075ae\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_GA_32c4b479-29f5-46ed-9036-d751b6f075ae\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_c44a4fe0-a447-4bae-8349-a47cc3624dba\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_OK_c44a4fe0-a447-4bae-8349-a47cc3624dba\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_578b3fea-e7e3-4d14-b50f-6ec1e58c9681\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_RI_578b3fea-e7e3-4d14-b50f-6ec1e58c9681\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_a2a537ac-a219-469d-8a50-c82a04c9bb23\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_WA_a2a537ac-a219-469d-8a50-c82a04c9bb23\" xlink:type=\"arc\" order=\"24\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_e3858822-6241-4bd6-b3ae-f0e4fcae0f16\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_bbb4d4b6-b31c-48cc-b1b6-089decbeb428\" xlink:to=\"loc_stpr_LA_e3858822-6241-4bd6-b3ae-f0e4fcae0f16\" xlink:type=\"arc\" order=\"25\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_8142deac-2352-4982-8292-29b6752deac4_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_8142deac-2352-4982-8292-29b6752deac4_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_8142deac-2352-4982-8292-29b6752deac4\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_78f1dbd3-ab78-42d1-92f9-52f7c46bbd01\" xlink:href=\"efc-20230630.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_4059a36b-154f-458b-9d93-6752e395e2b6\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_78f1dbd3-ab78-42d1-92f9-52f7c46bbd01\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_4666fc41-f962-42bd-9341-5031ed7f3a68\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_3391715f-5172-4006-b133-ed2403d2cf1d_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_3391715f-5172-4006-b133-ed2403d2cf1d_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_3391715f-5172-4006-b133-ed2403d2cf1d\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:href=\"efc-20230630.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_a885d9d8-2acc-49df-8ca1-6faf2474f6f9\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_eb586562-19e1-4ecf-b134-618111b7ea7d\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20230630.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_a40f0be6-08ee-4724-baff-1d6ebf4a8eab_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20230630.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_f9e60132-77f0-453b-82f9-7f266ece2b5e_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_a4d03f59-3e11-4733-8630-c9a48b725ff3_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_fc04eeaa-1a7b-46d9-b863-75294f82c22c_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_9543a6ed-78b6-43a4-96f3-99aed3d9071d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_3c1351f2-5734-4ff8-a4ce-928c73365f2d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_eb8fdbcd-059d-491c-8212-50851aa0339b_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_733c03f3-7d54-45bc-99d9-97ab85bf7256_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_7eb6eb56-68fb-4e65-9224-2e61910eafe0_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_28ff59b8-2353-46b8-8da0-054221291366_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_315669e5-a2dd-4f9f-886b-47dda4132657_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_af645966-f07b-4201-a163-9c36ee4d79e7_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_8d69ce2e-5895-4dd7-8a18-29f1d4383f7a_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_8f9fe2a3-84ca-472d-b80d-3e2bc508990b_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_e59543a6-d56a-4645-8183-f30b5d4257c2_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_391f9d53-d807-430a-98b5-a6a6ebf1990b_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_da0d7912-44ce-4815-be41-d2f707547d1f_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_dad5b26c-cc18-4727-8c57-2a66ae8a8c2d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_0d1f552f-7a40-4b2a-8650-d0bb331afd3d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_224629ef-2c56-4a2d-af22-57c5db5c10b0_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_1ca4826b-c6c6-4bf9-ab01-b47eef630faa_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_b9819617-93cc-4ab2-a53e-27f8c364ca9e_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_4b930378-8354-4f95-9143-15490398ff1e_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_85cd64f1-08a5-47a6-82d8-372ebb0d59f8_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20230630.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_cf909e3a-cccc-48ba-a2f0-db7a8bd5b0da_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_2fc96e41-ea54-45b7-8b1c-77129a2bb10c_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_450e6087-855f-40d2-b80e-527ee30ae96c_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20230630.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_a5b95c7a-3460-4872-8ff7-fe05d03a9b5b_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_6bbfb9b1-86da-4e8d-9710-1e885b06edfe_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20230630.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_526c76d3-73e0-4ff4-a4cd-bd7f356ffd2a_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20230630.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_026e636e-41e0-4677-ac10-97a6a4f41da8_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_978c92d6-bdef-43d5-8e0d-6aa9c0946344_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_4ee3232d-1519-4dc2-9b2e-ae985dd019af_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_d2a3d0f7-2595-4cf3-8295-452c57438e03_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_ee2c59a2-934d-478e-8ef8-e00aa83122a9_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TX\" xlink:to=\"lab_stpr_TX\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TX_8ccc20ec-ed82-4cde-94aa-af108963f5b0_terseLabel_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Texas [Member]</link:label>\n <link:label id=\"lab_stpr_TX_label_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TEXAS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\" xlink:to=\"lab_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_TransfersAndServicingOfFinancialInstrumen\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:efc=\"http://www.ellingtonfinancial.com/20230630\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xml:lang=\"en-US\"><link:schemaRef 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[Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6131\n\n\n[Concept Core]\nID: us-gaap:CashAndCashEquivalentsMember\nLabel: Cash and Cash Equivalents [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nCurrency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=6757\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=915\n\n\n[Concept Core]\nID: us-gaap:CreditConcentrationRiskMember\nLabel: Credit Concentration Risk [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nReflects the percentage that a specified receivable or amount at risk from a counterparty under a contractual arrangement is to a specified benchmark, such as total receivables, net revenues, pretax results. Risk is the materially adverse effects of loss attributable to (a) the failure to collect a significant receivable from a major customer or group of homogeneous accounts, or (b) a failure by a counterparty to perform under terms of a contractual arrangement.\n\nProvenance: file=GAAP_Taxonomy_2023.xlsx | sheet=Concepts | row=1054\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CashAndCashEquivalentsMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SummaryOfInvestmentHoldings\n Path: Securities Investment [Member] > Cash and Cash Equivalents [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Asset Class [Domain] > Cash and Cash Equivalents [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Cash and Cash Equivalents [Member] > Cash [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Cash and Cash Equivalents [Member] > Cash Equivalents [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CashAndCashEquivalentsMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SecuritiesInvestmentMember -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/SummaryOfInvestmentHoldings)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SecuritiesInvestmentMember -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/SummaryOfInvestmentHoldings)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CashAndCashEquivalentsMember\n\nReferences:\n- None | None | Element is not intended to be used with axis element identified in tin-part:AlternateElement. Member element intended to be used with axis element identified in tin-part:AlternateElement is identified in tin-part:AlternateElement.\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Schedule of Accounts, Notes, Loans and Financing Receivable [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Schedule of Product Information [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\n- Reference Project:Taxonomy Technical Improvement | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:CashAndCashEquivalentsMember', 'us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember']"
164
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20231231\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20231231\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954515 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef 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preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_c0fae8eb-dd88-402f-bd8b-e433d3dbe9d0\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:presentationArc order=\"22\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_GA_c0fae8eb-dd88-402f-bd8b-e433d3dbe9d0\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_1675d62a-e6a4-44dc-bad1-6855abdf243b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:presentationArc order=\"23\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_OK_1675d62a-e6a4-44dc-bad1-6855abdf243b\" xlink:type=\"arc\" 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preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_af1bbc2a-bdb4-489d-a6e5-05ad5b832a47\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:presentationArc order=\"26\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_LA_af1bbc2a-bdb4-489d-a6e5-05ad5b832a47\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL_0db8b939-c754-43cc-832b-5ebf8862c108\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:presentationArc order=\"27\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_AL_0db8b939-c754-43cc-832b-5ebf8862c108\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_6cdd5285-2324-402b-939e-1845eb1f7e9c\" xlink:href=\"efc-20231231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_6cdd5285-2324-402b-939e-1845eb1f7e9c\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:href=\"efc-20231231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20231231.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" 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xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_019f0701-d6d5-4567-b738-77b647283574_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_019f0701-d6d5-4567-b738-77b647283574_default\" xlink:type=\"arc\" 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xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_12fbda9f-bee7-439f-aebd-25f889b0e96b\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0_default\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:to=\"loc_srt_SegmentGeographicalDomain_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:to=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_ed2de433-1ed3-4d4a-a41d-3ac81a093a0a\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_FL_ed2de433-1ed3-4d4a-a41d-3ac81a093a0a\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_2e1d9a55-c17d-423f-bd3d-4555d959cb07\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_NY_2e1d9a55-c17d-423f-bd3d-4555d959cb07\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_43e593bf-8a4f-4ccd-b9cc-2b44894353d7\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" 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xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_eed60e09-85b1-4aad-af95-67c4df247c85_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_eed60e09-85b1-4aad-af95-67c4df247c85_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:href=\"efc-20231231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20231231.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_d2038199-6902-43e7-a5fe-541ea38b39ba_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20231231.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_d484f8fb-f022-45d3-aea5-1625305b29ba_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_fc9bf039-5734-477d-8596-ae0fb9b2babe_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_687b01f3-1296-4a13-a883-56aa9714247e_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_e8309d4b-b55a-4c8b-a8b7-2af07baa77fd_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_f5d050b1-7f04-4d9d-ba43-859a7ea26da5_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_76dd503c-741c-4ec4-98b2-af11c4ed8a90_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_e42ad701-6f0d-48df-8bcf-20b1327c97e6_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_53cbc4f1-a3d3-4ce0-b8b9-67f93567960a_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_af868536-e145-4bf7-8966-04694c54b58c_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_82f1ae02-5418-439e-9e1e-3e305a660944_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_e6dcf205-373a-4d5e-817d-a73a3d477235_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_4aadf00c-2ee0-47d2-8251-2d604aab8c45_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_97f03753-7978-4707-a374-72f80ab597d7_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_7606c32c-20a8-4903-85a5-499e1de7c54d_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_7e5a21ac-2ede-4389-9fe8-fdb44cea024c_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_06979245-4ddb-4a9e-879d-87bb7efc5887_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_222ca58b-49b8-405c-a424-9586abcd1ca5_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_57de514d-9846-4e16-8fb1-f95e4f2eb1b8_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_b110e462-bf19-4211-bd76-776ed991b27a_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_f4c72454-4280-4925-a0eb-2b43e567b8ba_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_b411aac6-5f1e-4d0b-893e-d443e0b65a8c_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_c22fcc42-5b12-4052-8307-2ef617f215db_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_b2f5b623-8d55-4d18-8057-80e4ec7a2390_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20231231.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_3f626a3c-b1fc-4b41-b861-4eba7951333e_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_7178046c-cd65-417a-933b-1fe8ea4185dc_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_5052b5b2-e0cb-4d60-a42b-15a5f41f78fb_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20231231.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_6fccae24-6e9f-493a-b418-dfa02e1777d3_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_7bddb932-1d98-4fbd-ad43-8896a70efa46_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20231231.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_511a9d94-4924-4f8b-bba2-006d5874d28a_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20231231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_8ccf90f7-1cd5-42b3-a4b1-cf381082ba64_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_c383eaec-fd46-486c-b1c5-f12c8543aa28_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_307a0f1e-a551-4296-b636-515acb9511bd_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_2c674818-71f9-41a7-a252-b92581495810_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AL\" xlink:to=\"lab_stpr_AL\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AL_d6625f33-75d6-4754-8a47-ff0678bb5135_terseLabel_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:label id=\"lab_stpr_AL_label_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_8ce63ec2-bce6-4ed3-8d5a-658e8e3c91cd_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TX\" xlink:to=\"lab_stpr_TX\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TX_fb651e45-5553-406f-9567-fcfba4449be5_terseLabel_en-US\" xlink:label=\"lab_stpr_TX\" 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from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=efc:CollateralOnRepurchaseAgreementsMember']"
165
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20231231\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20231231\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954515 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20231231.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_5a27d70b-00f2-4bda-9cc2-39f124532a18\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_5a27d70b-00f2-4bda-9cc2-39f124532a18\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_d80d6a81-9fb9-4a4b-ab4e-75e35504f9cd\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_d80d6a81-9fb9-4a4b-ab4e-75e35504f9cd\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_12fbda9f-bee7-439f-aebd-25f889b0e96b\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_d80d6a81-9fb9-4a4b-ab4e-75e35504f9cd\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_12fbda9f-bee7-439f-aebd-25f889b0e96b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:to=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_ed2de433-1ed3-4d4a-a41d-3ac81a093a0a\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_FL_ed2de433-1ed3-4d4a-a41d-3ac81a093a0a\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_2e1d9a55-c17d-423f-bd3d-4555d959cb07\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_NY_2e1d9a55-c17d-423f-bd3d-4555d959cb07\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_43e593bf-8a4f-4ccd-b9cc-2b44894353d7\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_PA_43e593bf-8a4f-4ccd-b9cc-2b44894353d7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_3996da6c-c882-4d21-9f98-e3b278aefc1d\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_VA_3996da6c-c882-4d21-9f98-e3b278aefc1d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_c3c782a9-e718-480d-9d09-82ad049a08c1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_CT_c3c782a9-e718-480d-9d09-82ad049a08c1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_3ebae7bb-b038-4c1e-b8cb-9c4f5bb35517\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:presentationArc order=\"6\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_NJ_3ebae7bb-b038-4c1e-b8cb-9c4f5bb35517\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_67f3eb7f-7beb-4ab7-80a5-7e04ef399818\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:presentationArc order=\"7\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_UT_67f3eb7f-7beb-4ab7-80a5-7e04ef399818\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" 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xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_6cdd5285-2324-402b-939e-1845eb1f7e9c\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:href=\"efc-20231231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase 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xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_28a28e4b-e294-493e-85bf-b2fb09aecc11_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_28a28e4b-e294-493e-85bf-b2fb09aecc11_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_6cdd5285-2324-402b-939e-1845eb1f7e9c\" xlink:href=\"efc-20231231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_6cdd5285-2324-402b-939e-1845eb1f7e9c\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_eed60e09-85b1-4aad-af95-67c4df247c85_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_eed60e09-85b1-4aad-af95-67c4df247c85_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:href=\"efc-20231231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20231231.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_d2038199-6902-43e7-a5fe-541ea38b39ba_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20231231.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_d484f8fb-f022-45d3-aea5-1625305b29ba_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_fc9bf039-5734-477d-8596-ae0fb9b2babe_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_687b01f3-1296-4a13-a883-56aa9714247e_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_e8309d4b-b55a-4c8b-a8b7-2af07baa77fd_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_f5d050b1-7f04-4d9d-ba43-859a7ea26da5_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_76dd503c-741c-4ec4-98b2-af11c4ed8a90_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_e42ad701-6f0d-48df-8bcf-20b1327c97e6_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_53cbc4f1-a3d3-4ce0-b8b9-67f93567960a_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_af868536-e145-4bf7-8966-04694c54b58c_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_82f1ae02-5418-439e-9e1e-3e305a660944_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_e6dcf205-373a-4d5e-817d-a73a3d477235_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_4aadf00c-2ee0-47d2-8251-2d604aab8c45_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_97f03753-7978-4707-a374-72f80ab597d7_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_7606c32c-20a8-4903-85a5-499e1de7c54d_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_7e5a21ac-2ede-4389-9fe8-fdb44cea024c_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_06979245-4ddb-4a9e-879d-87bb7efc5887_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_222ca58b-49b8-405c-a424-9586abcd1ca5_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_57de514d-9846-4e16-8fb1-f95e4f2eb1b8_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_b110e462-bf19-4211-bd76-776ed991b27a_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_f4c72454-4280-4925-a0eb-2b43e567b8ba_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_b411aac6-5f1e-4d0b-893e-d443e0b65a8c_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_c22fcc42-5b12-4052-8307-2ef617f215db_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_b2f5b623-8d55-4d18-8057-80e4ec7a2390_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20231231.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_3f626a3c-b1fc-4b41-b861-4eba7951333e_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_7178046c-cd65-417a-933b-1fe8ea4185dc_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_5052b5b2-e0cb-4d60-a42b-15a5f41f78fb_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20231231.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_6fccae24-6e9f-493a-b418-dfa02e1777d3_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_7bddb932-1d98-4fbd-ad43-8896a70efa46_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20231231.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_511a9d94-4924-4f8b-bba2-006d5874d28a_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20231231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_8ccf90f7-1cd5-42b3-a4b1-cf381082ba64_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_c383eaec-fd46-486c-b1c5-f12c8543aa28_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_307a0f1e-a551-4296-b636-515acb9511bd_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_2c674818-71f9-41a7-a252-b92581495810_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AL\" xlink:to=\"lab_stpr_AL\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AL_d6625f33-75d6-4754-8a47-ff0678bb5135_terseLabel_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:label id=\"lab_stpr_AL_label_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_8ce63ec2-bce6-4ed3-8d5a-658e8e3c91cd_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TX\" xlink:to=\"lab_stpr_TX\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TX_fb651e45-5553-406f-9567-fcfba4449be5_terseLabel_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Texas [Member]</link:label>\n <link:label id=\"lab_stpr_TX_label_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TEXAS\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:efc=\"http://www.ellingtonfinancial.com/20231231\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xhtml=\"http://www.w3.org/1999/xhtml\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" 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sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=efc:DueFromBrokerMember', 'us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember']"
166
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20231231\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20231231\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954515 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20231231.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_5a27d70b-00f2-4bda-9cc2-39f124532a18\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_5a27d70b-00f2-4bda-9cc2-39f124532a18\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_d80d6a81-9fb9-4a4b-ab4e-75e35504f9cd\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_d80d6a81-9fb9-4a4b-ab4e-75e35504f9cd\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_12fbda9f-bee7-439f-aebd-25f889b0e96b\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_d80d6a81-9fb9-4a4b-ab4e-75e35504f9cd\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_12fbda9f-bee7-439f-aebd-25f889b0e96b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:to=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_ed2de433-1ed3-4d4a-a41d-3ac81a093a0a\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_FL_ed2de433-1ed3-4d4a-a41d-3ac81a093a0a\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_2e1d9a55-c17d-423f-bd3d-4555d959cb07\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_NY_2e1d9a55-c17d-423f-bd3d-4555d959cb07\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_43e593bf-8a4f-4ccd-b9cc-2b44894353d7\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_PA_43e593bf-8a4f-4ccd-b9cc-2b44894353d7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" 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xlink:label=\"loc_stpr_NJ_3ebae7bb-b038-4c1e-b8cb-9c4f5bb35517\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:presentationArc order=\"6\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_NJ_3ebae7bb-b038-4c1e-b8cb-9c4f5bb35517\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_67f3eb7f-7beb-4ab7-80a5-7e04ef399818\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:presentationArc order=\"7\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_UT_67f3eb7f-7beb-4ab7-80a5-7e04ef399818\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" 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preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" 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xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_6cdd5285-2324-402b-939e-1845eb1f7e9c\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:href=\"efc-20231231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20231231.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_019f0701-d6d5-4567-b738-77b647283574_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_019f0701-d6d5-4567-b738-77b647283574_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_d80d6a81-9fb9-4a4b-ab4e-75e35504f9cd\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_d80d6a81-9fb9-4a4b-ab4e-75e35504f9cd\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_12fbda9f-bee7-439f-aebd-25f889b0e96b\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_d80d6a81-9fb9-4a4b-ab4e-75e35504f9cd\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_12fbda9f-bee7-439f-aebd-25f889b0e96b\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0_default\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:to=\"loc_srt_SegmentGeographicalDomain_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:to=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_ed2de433-1ed3-4d4a-a41d-3ac81a093a0a\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_FL_ed2de433-1ed3-4d4a-a41d-3ac81a093a0a\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_2e1d9a55-c17d-423f-bd3d-4555d959cb07\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_NY_2e1d9a55-c17d-423f-bd3d-4555d959cb07\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_43e593bf-8a4f-4ccd-b9cc-2b44894353d7\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_PA_43e593bf-8a4f-4ccd-b9cc-2b44894353d7\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_3996da6c-c882-4d21-9f98-e3b278aefc1d\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_VA_3996da6c-c882-4d21-9f98-e3b278aefc1d\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_c3c782a9-e718-480d-9d09-82ad049a08c1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_CT_c3c782a9-e718-480d-9d09-82ad049a08c1\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_3ebae7bb-b038-4c1e-b8cb-9c4f5bb35517\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_NJ_3ebae7bb-b038-4c1e-b8cb-9c4f5bb35517\" xlink:type=\"arc\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_67f3eb7f-7beb-4ab7-80a5-7e04ef399818\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_UT_67f3eb7f-7beb-4ab7-80a5-7e04ef399818\" xlink:type=\"arc\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_1e96d7c4-81b6-4a1a-9d46-591155bb3dc5\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_MO_1e96d7c4-81b6-4a1a-9d46-591155bb3dc5\" xlink:type=\"arc\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_25b96b9d-0ffb-44ee-839a-6dc9c6e76a49\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_CA_25b96b9d-0ffb-44ee-839a-6dc9c6e76a49\" xlink:type=\"arc\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA_ef4833c2-b94e-4899-a3a9-17e1b31364fe\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_MA_ef4833c2-b94e-4899-a3a9-17e1b31364fe\" xlink:type=\"arc\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_9c4bd105-bdbb-4e73-9180-c082d6e38599\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_AZ_9c4bd105-bdbb-4e73-9180-c082d6e38599\" xlink:type=\"arc\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IN_b556850e-c9f6-4c78-9468-c02119886158\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_IN_b556850e-c9f6-4c78-9468-c02119886158\" xlink:type=\"arc\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NC_9b5bdc07-5ba7-48cb-a849-f62985c3d7b2\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NC\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_NC_9b5bdc07-5ba7-48cb-a849-f62985c3d7b2\" xlink:type=\"arc\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_23b374db-dc04-4c04-bf52-a452d9fe266c\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_NV_23b374db-dc04-4c04-bf52-a452d9fe266c\" xlink:type=\"arc\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_71dd7ea4-4fe9-4c2d-83f8-55b43686ac32\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_TN_71dd7ea4-4fe9-4c2d-83f8-55b43686ac32\" xlink:type=\"arc\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_6e198719-919f-4b27-a97c-4a1b380b5dd0\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_IL_6e198719-919f-4b27-a97c-4a1b380b5dd0\" xlink:type=\"arc\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_7e778ab9-7d19-4c91-8a22-97f0f301f990\" xlink:href=\"efc-20231231.xsd#efc_OtherStatesMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_efc_OtherStatesMember_7e778ab9-7d19-4c91-8a22-97f0f301f990\" xlink:type=\"arc\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_f7b1f0ed-8e11-4863-9490-6e676e3a347e\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_OH_f7b1f0ed-8e11-4863-9490-6e676e3a347e\" xlink:type=\"arc\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_0188066b-2e8e-4b81-b3fd-c3e706a29f79\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_MI_0188066b-2e8e-4b81-b3fd-c3e706a29f79\" xlink:type=\"arc\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_30c24b59-dd40-45cb-81d0-3778c69e78db\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_NH_30c24b59-dd40-45cb-81d0-3778c69e78db\" xlink:type=\"arc\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_308bc9a2-b905-4f1b-beb0-6305e9afe0eb\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_TX_308bc9a2-b905-4f1b-beb0-6305e9afe0eb\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_c0fae8eb-dd88-402f-bd8b-e433d3dbe9d0\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_GA_c0fae8eb-dd88-402f-bd8b-e433d3dbe9d0\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_1675d62a-e6a4-44dc-bad1-6855abdf243b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_OK_1675d62a-e6a4-44dc-bad1-6855abdf243b\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_16b9e68a-a3fa-42e3-b5a3-e0c0515ff663\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_RI_16b9e68a-a3fa-42e3-b5a3-e0c0515ff663\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_093e6e58-d72f-4423-9be1-288e1c9125fe\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_WA_093e6e58-d72f-4423-9be1-288e1c9125fe\" xlink:type=\"arc\" order=\"24\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_af1bbc2a-bdb4-489d-a6e5-05ad5b832a47\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_LA_af1bbc2a-bdb4-489d-a6e5-05ad5b832a47\" xlink:type=\"arc\" order=\"25\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL_0db8b939-c754-43cc-832b-5ebf8862c108\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_AL_0db8b939-c754-43cc-832b-5ebf8862c108\" xlink:type=\"arc\" order=\"26\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_28a28e4b-e294-493e-85bf-b2fb09aecc11_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_28a28e4b-e294-493e-85bf-b2fb09aecc11_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_6cdd5285-2324-402b-939e-1845eb1f7e9c\" xlink:href=\"efc-20231231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_6cdd5285-2324-402b-939e-1845eb1f7e9c\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_eed60e09-85b1-4aad-af95-67c4df247c85_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_eed60e09-85b1-4aad-af95-67c4df247c85_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:href=\"efc-20231231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20231231.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_d2038199-6902-43e7-a5fe-541ea38b39ba_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20231231.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_d484f8fb-f022-45d3-aea5-1625305b29ba_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_fc9bf039-5734-477d-8596-ae0fb9b2babe_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_687b01f3-1296-4a13-a883-56aa9714247e_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_e8309d4b-b55a-4c8b-a8b7-2af07baa77fd_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_f5d050b1-7f04-4d9d-ba43-859a7ea26da5_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_76dd503c-741c-4ec4-98b2-af11c4ed8a90_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_e42ad701-6f0d-48df-8bcf-20b1327c97e6_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_53cbc4f1-a3d3-4ce0-b8b9-67f93567960a_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_af868536-e145-4bf7-8966-04694c54b58c_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_82f1ae02-5418-439e-9e1e-3e305a660944_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_e6dcf205-373a-4d5e-817d-a73a3d477235_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_4aadf00c-2ee0-47d2-8251-2d604aab8c45_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_97f03753-7978-4707-a374-72f80ab597d7_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_7606c32c-20a8-4903-85a5-499e1de7c54d_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_7e5a21ac-2ede-4389-9fe8-fdb44cea024c_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_06979245-4ddb-4a9e-879d-87bb7efc5887_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_222ca58b-49b8-405c-a424-9586abcd1ca5_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_57de514d-9846-4e16-8fb1-f95e4f2eb1b8_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_b110e462-bf19-4211-bd76-776ed991b27a_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_f4c72454-4280-4925-a0eb-2b43e567b8ba_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_b411aac6-5f1e-4d0b-893e-d443e0b65a8c_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_c22fcc42-5b12-4052-8307-2ef617f215db_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_b2f5b623-8d55-4d18-8057-80e4ec7a2390_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20231231.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_3f626a3c-b1fc-4b41-b861-4eba7951333e_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_7178046c-cd65-417a-933b-1fe8ea4185dc_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_5052b5b2-e0cb-4d60-a42b-15a5f41f78fb_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20231231.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_6fccae24-6e9f-493a-b418-dfa02e1777d3_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_7bddb932-1d98-4fbd-ad43-8896a70efa46_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20231231.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_511a9d94-4924-4f8b-bba2-006d5874d28a_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20231231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_8ccf90f7-1cd5-42b3-a4b1-cf381082ba64_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_c383eaec-fd46-486c-b1c5-f12c8543aa28_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_307a0f1e-a551-4296-b636-515acb9511bd_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_2c674818-71f9-41a7-a252-b92581495810_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AL\" xlink:to=\"lab_stpr_AL\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AL_d6625f33-75d6-4754-8a47-ff0678bb5135_terseLabel_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:label id=\"lab_stpr_AL_label_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_8ce63ec2-bce6-4ed3-8d5a-658e8e3c91cd_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TX\" xlink:to=\"lab_stpr_TX\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TX_fb651e45-5553-406f-9567-fcfba4449be5_terseLabel_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Texas [Member]</link:label>\n <link:label id=\"lab_stpr_TX_label_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TEXAS\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:efc=\"http://www.ellingtonfinancial.com/20231231\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xhtml=\"http://www.w3.org/1999/xhtml\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" 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dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"c-1053\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001411342</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:StatementGeographicalAxis\">stpr:OH</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">efc:FinancingReceivablesUnpaidPrincipalBalanceMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"c-1054\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001411342</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:StatementGeographicalAxis\">stpr:OH</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">efc:FinancingReceivablesUnpaidPrincipalBalanceMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:FinancialInstrumentAxis\"\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=1764\n\n\n[Concept Core]\nID: us-gaap:CreditConcentrationRiskMember\nLabel: Credit Concentration Risk [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nReflects the percentage that a specified receivable or amount at risk from a counterparty under a contractual arrangement is to a specified benchmark, such as total receivables, net revenues, pretax results. Risk is the materially adverse effects of loss attributable to (a) the failure to collect a significant receivable from a major customer or group of homogeneous accounts, or (b) a failure by a counterparty to perform under terms of a contractual arrangement.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=1903\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=6767\n\n\n[Concept Core]\nID: us-gaap:CashAndCashEquivalentsMember\nLabel: Cash and Cash Equivalents [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nCurrency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=7378\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CashAndCashEquivalentsMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SummaryOfInvestmentHoldings\n Path: Securities Investment [Member] > Cash and Cash Equivalents [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Asset Class [Domain] > Cash and Cash Equivalents [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Cash and Cash Equivalents [Member] > Cash [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Cash and Cash Equivalents [Member] > Cash Equivalents [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CashAndCashEquivalentsMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SecuritiesInvestmentMember -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/SummaryOfInvestmentHoldingsSummaryOfInvestmentHoldingsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SecuritiesInvestmentMember -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/SummaryOfInvestmentHoldingsSummaryOfInvestmentHoldingsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CashAndCashEquivalentsMember\n\nReferences:\n- None | None | Element is not intended to be used with axis element identified in tin-part:AlternateElement. Member element intended to be used with axis element identified in tin-part:AlternateElement is identified in tin-part:AlternateElement.\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:CashAndCashEquivalentsMember']"
167
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20231231\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20231231\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType 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roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20231231.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_5a27d70b-00f2-4bda-9cc2-39f124532a18\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" 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preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_af1bbc2a-bdb4-489d-a6e5-05ad5b832a47\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:presentationArc order=\"26\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_LA_af1bbc2a-bdb4-489d-a6e5-05ad5b832a47\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL_0db8b939-c754-43cc-832b-5ebf8862c108\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:presentationArc order=\"27\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_AL_0db8b939-c754-43cc-832b-5ebf8862c108\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_6cdd5285-2324-402b-939e-1845eb1f7e9c\" xlink:href=\"efc-20231231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_6cdd5285-2324-402b-939e-1845eb1f7e9c\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:href=\"efc-20231231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20231231.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" 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xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_019f0701-d6d5-4567-b738-77b647283574_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_019f0701-d6d5-4567-b738-77b647283574_default\" xlink:type=\"arc\" 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xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_12fbda9f-bee7-439f-aebd-25f889b0e96b\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0_default\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:to=\"loc_srt_SegmentGeographicalDomain_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:to=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_ed2de433-1ed3-4d4a-a41d-3ac81a093a0a\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_FL_ed2de433-1ed3-4d4a-a41d-3ac81a093a0a\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_2e1d9a55-c17d-423f-bd3d-4555d959cb07\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_NY_2e1d9a55-c17d-423f-bd3d-4555d959cb07\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_43e593bf-8a4f-4ccd-b9cc-2b44894353d7\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" 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xlink:label=\"loc_efc_CommercialMortgageLoansMember_6cdd5285-2324-402b-939e-1845eb1f7e9c\" xlink:href=\"efc-20231231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_6cdd5285-2324-402b-939e-1845eb1f7e9c\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" 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xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20231231.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_d2038199-6902-43e7-a5fe-541ea38b39ba_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20231231.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_d484f8fb-f022-45d3-aea5-1625305b29ba_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_fc9bf039-5734-477d-8596-ae0fb9b2babe_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_687b01f3-1296-4a13-a883-56aa9714247e_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_e8309d4b-b55a-4c8b-a8b7-2af07baa77fd_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_f5d050b1-7f04-4d9d-ba43-859a7ea26da5_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_76dd503c-741c-4ec4-98b2-af11c4ed8a90_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_e42ad701-6f0d-48df-8bcf-20b1327c97e6_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_53cbc4f1-a3d3-4ce0-b8b9-67f93567960a_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_af868536-e145-4bf7-8966-04694c54b58c_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_82f1ae02-5418-439e-9e1e-3e305a660944_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_e6dcf205-373a-4d5e-817d-a73a3d477235_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_4aadf00c-2ee0-47d2-8251-2d604aab8c45_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_97f03753-7978-4707-a374-72f80ab597d7_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_7606c32c-20a8-4903-85a5-499e1de7c54d_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_7e5a21ac-2ede-4389-9fe8-fdb44cea024c_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_06979245-4ddb-4a9e-879d-87bb7efc5887_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_222ca58b-49b8-405c-a424-9586abcd1ca5_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_57de514d-9846-4e16-8fb1-f95e4f2eb1b8_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_b110e462-bf19-4211-bd76-776ed991b27a_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_f4c72454-4280-4925-a0eb-2b43e567b8ba_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_b411aac6-5f1e-4d0b-893e-d443e0b65a8c_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_c22fcc42-5b12-4052-8307-2ef617f215db_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_b2f5b623-8d55-4d18-8057-80e4ec7a2390_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20231231.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_3f626a3c-b1fc-4b41-b861-4eba7951333e_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_7178046c-cd65-417a-933b-1fe8ea4185dc_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_5052b5b2-e0cb-4d60-a42b-15a5f41f78fb_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20231231.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_6fccae24-6e9f-493a-b418-dfa02e1777d3_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_7bddb932-1d98-4fbd-ad43-8896a70efa46_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20231231.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_511a9d94-4924-4f8b-bba2-006d5874d28a_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20231231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_8ccf90f7-1cd5-42b3-a4b1-cf381082ba64_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_c383eaec-fd46-486c-b1c5-f12c8543aa28_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_307a0f1e-a551-4296-b636-515acb9511bd_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_2c674818-71f9-41a7-a252-b92581495810_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AL\" xlink:to=\"lab_stpr_AL\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AL_d6625f33-75d6-4754-8a47-ff0678bb5135_terseLabel_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:label id=\"lab_stpr_AL_label_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_8ce63ec2-bce6-4ed3-8d5a-658e8e3c91cd_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TX\" xlink:to=\"lab_stpr_TX\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TX_fb651e45-5553-406f-9567-fcfba4449be5_terseLabel_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Texas [Member]</link:label>\n <link:label id=\"lab_stpr_TX_label_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TEXAS\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:efc=\"http://www.ellingtonfinancial.com/20231231\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xhtml=\"http://www.w3.org/1999/xhtml\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xml:lang=\"en-US\"><link:schemaRef xlink:href=\"efc-20231231.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"c-1019\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001411342</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:StatementGeographicalAxis\">stpr:CA</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">efc:FinancingReceivablesUnpaidPrincipalBalanceMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"c-1020\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001411342</identifier>\n <segment>\n 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sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk 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(role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=efc:ReceivableForSecuritiesSoldMember', 'us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember']"
168
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20231231\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20231231\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954515 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20231231.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_5a27d70b-00f2-4bda-9cc2-39f124532a18\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_5a27d70b-00f2-4bda-9cc2-39f124532a18\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_d80d6a81-9fb9-4a4b-ab4e-75e35504f9cd\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_d80d6a81-9fb9-4a4b-ab4e-75e35504f9cd\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_12fbda9f-bee7-439f-aebd-25f889b0e96b\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_d80d6a81-9fb9-4a4b-ab4e-75e35504f9cd\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_12fbda9f-bee7-439f-aebd-25f889b0e96b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:to=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_ed2de433-1ed3-4d4a-a41d-3ac81a093a0a\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_FL_ed2de433-1ed3-4d4a-a41d-3ac81a093a0a\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_2e1d9a55-c17d-423f-bd3d-4555d959cb07\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_NY_2e1d9a55-c17d-423f-bd3d-4555d959cb07\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_43e593bf-8a4f-4ccd-b9cc-2b44894353d7\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_PA_43e593bf-8a4f-4ccd-b9cc-2b44894353d7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_3996da6c-c882-4d21-9f98-e3b278aefc1d\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_VA_3996da6c-c882-4d21-9f98-e3b278aefc1d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_c3c782a9-e718-480d-9d09-82ad049a08c1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_CT_c3c782a9-e718-480d-9d09-82ad049a08c1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_3ebae7bb-b038-4c1e-b8cb-9c4f5bb35517\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:presentationArc order=\"6\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_NJ_3ebae7bb-b038-4c1e-b8cb-9c4f5bb35517\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_67f3eb7f-7beb-4ab7-80a5-7e04ef399818\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:presentationArc order=\"7\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_UT_67f3eb7f-7beb-4ab7-80a5-7e04ef399818\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_1e96d7c4-81b6-4a1a-9d46-591155bb3dc5\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:presentationArc order=\"8\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_MO_1e96d7c4-81b6-4a1a-9d46-591155bb3dc5\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_25b96b9d-0ffb-44ee-839a-6dc9c6e76a49\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:presentationArc order=\"9\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_CA_25b96b9d-0ffb-44ee-839a-6dc9c6e76a49\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA_ef4833c2-b94e-4899-a3a9-17e1b31364fe\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_MA_ef4833c2-b94e-4899-a3a9-17e1b31364fe\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_9c4bd105-bdbb-4e73-9180-c082d6e38599\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:presentationArc order=\"11\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_AZ_9c4bd105-bdbb-4e73-9180-c082d6e38599\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" 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xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_6cdd5285-2324-402b-939e-1845eb1f7e9c\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:href=\"efc-20231231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase 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xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_28a28e4b-e294-493e-85bf-b2fb09aecc11_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_28a28e4b-e294-493e-85bf-b2fb09aecc11_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_6cdd5285-2324-402b-939e-1845eb1f7e9c\" xlink:href=\"efc-20231231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_6cdd5285-2324-402b-939e-1845eb1f7e9c\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_eed60e09-85b1-4aad-af95-67c4df247c85_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_eed60e09-85b1-4aad-af95-67c4df247c85_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:href=\"efc-20231231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20231231.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_d2038199-6902-43e7-a5fe-541ea38b39ba_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20231231.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_d484f8fb-f022-45d3-aea5-1625305b29ba_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_fc9bf039-5734-477d-8596-ae0fb9b2babe_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_687b01f3-1296-4a13-a883-56aa9714247e_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_e8309d4b-b55a-4c8b-a8b7-2af07baa77fd_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_f5d050b1-7f04-4d9d-ba43-859a7ea26da5_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_76dd503c-741c-4ec4-98b2-af11c4ed8a90_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_e42ad701-6f0d-48df-8bcf-20b1327c97e6_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_53cbc4f1-a3d3-4ce0-b8b9-67f93567960a_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_af868536-e145-4bf7-8966-04694c54b58c_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_82f1ae02-5418-439e-9e1e-3e305a660944_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_e6dcf205-373a-4d5e-817d-a73a3d477235_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_4aadf00c-2ee0-47d2-8251-2d604aab8c45_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_97f03753-7978-4707-a374-72f80ab597d7_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_7606c32c-20a8-4903-85a5-499e1de7c54d_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_7e5a21ac-2ede-4389-9fe8-fdb44cea024c_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_06979245-4ddb-4a9e-879d-87bb7efc5887_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_222ca58b-49b8-405c-a424-9586abcd1ca5_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_57de514d-9846-4e16-8fb1-f95e4f2eb1b8_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_b110e462-bf19-4211-bd76-776ed991b27a_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_f4c72454-4280-4925-a0eb-2b43e567b8ba_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_b411aac6-5f1e-4d0b-893e-d443e0b65a8c_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_c22fcc42-5b12-4052-8307-2ef617f215db_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_b2f5b623-8d55-4d18-8057-80e4ec7a2390_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20231231.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_3f626a3c-b1fc-4b41-b861-4eba7951333e_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_7178046c-cd65-417a-933b-1fe8ea4185dc_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_5052b5b2-e0cb-4d60-a42b-15a5f41f78fb_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20231231.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_6fccae24-6e9f-493a-b418-dfa02e1777d3_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_7bddb932-1d98-4fbd-ad43-8896a70efa46_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20231231.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_511a9d94-4924-4f8b-bba2-006d5874d28a_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20231231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_8ccf90f7-1cd5-42b3-a4b1-cf381082ba64_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_c383eaec-fd46-486c-b1c5-f12c8543aa28_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_307a0f1e-a551-4296-b636-515acb9511bd_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_2c674818-71f9-41a7-a252-b92581495810_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AL\" xlink:to=\"lab_stpr_AL\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AL_d6625f33-75d6-4754-8a47-ff0678bb5135_terseLabel_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:label id=\"lab_stpr_AL_label_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_8ce63ec2-bce6-4ed3-8d5a-658e8e3c91cd_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TX\" xlink:to=\"lab_stpr_TX\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TX_fb651e45-5553-406f-9567-fcfba4449be5_terseLabel_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Texas [Member]</link:label>\n <link:label id=\"lab_stpr_TX_label_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TEXAS\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:efc=\"http://www.ellingtonfinancial.com/20231231\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xhtml=\"http://www.w3.org/1999/xhtml\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" 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(role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=efc:ReceivableForSecuritiesSoldMember']"
169
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20231231\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20231231\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954515 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20231231.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_5a27d70b-00f2-4bda-9cc2-39f124532a18\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_5a27d70b-00f2-4bda-9cc2-39f124532a18\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_d80d6a81-9fb9-4a4b-ab4e-75e35504f9cd\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_d80d6a81-9fb9-4a4b-ab4e-75e35504f9cd\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_12fbda9f-bee7-439f-aebd-25f889b0e96b\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_d80d6a81-9fb9-4a4b-ab4e-75e35504f9cd\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_12fbda9f-bee7-439f-aebd-25f889b0e96b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:to=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_ed2de433-1ed3-4d4a-a41d-3ac81a093a0a\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_FL_ed2de433-1ed3-4d4a-a41d-3ac81a093a0a\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" 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xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20231231.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_019f0701-d6d5-4567-b738-77b647283574_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_019f0701-d6d5-4567-b738-77b647283574_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_d80d6a81-9fb9-4a4b-ab4e-75e35504f9cd\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_d80d6a81-9fb9-4a4b-ab4e-75e35504f9cd\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_12fbda9f-bee7-439f-aebd-25f889b0e96b\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_d80d6a81-9fb9-4a4b-ab4e-75e35504f9cd\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_12fbda9f-bee7-439f-aebd-25f889b0e96b\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0_default\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:to=\"loc_srt_SegmentGeographicalDomain_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:to=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_ed2de433-1ed3-4d4a-a41d-3ac81a093a0a\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_FL_ed2de433-1ed3-4d4a-a41d-3ac81a093a0a\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_2e1d9a55-c17d-423f-bd3d-4555d959cb07\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_NY_2e1d9a55-c17d-423f-bd3d-4555d959cb07\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_43e593bf-8a4f-4ccd-b9cc-2b44894353d7\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_PA_43e593bf-8a4f-4ccd-b9cc-2b44894353d7\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_3996da6c-c882-4d21-9f98-e3b278aefc1d\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_VA_3996da6c-c882-4d21-9f98-e3b278aefc1d\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_c3c782a9-e718-480d-9d09-82ad049a08c1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_CT_c3c782a9-e718-480d-9d09-82ad049a08c1\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_3ebae7bb-b038-4c1e-b8cb-9c4f5bb35517\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_NJ_3ebae7bb-b038-4c1e-b8cb-9c4f5bb35517\" xlink:type=\"arc\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_67f3eb7f-7beb-4ab7-80a5-7e04ef399818\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_UT_67f3eb7f-7beb-4ab7-80a5-7e04ef399818\" xlink:type=\"arc\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_1e96d7c4-81b6-4a1a-9d46-591155bb3dc5\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_MO_1e96d7c4-81b6-4a1a-9d46-591155bb3dc5\" xlink:type=\"arc\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_25b96b9d-0ffb-44ee-839a-6dc9c6e76a49\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_CA_25b96b9d-0ffb-44ee-839a-6dc9c6e76a49\" xlink:type=\"arc\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA_ef4833c2-b94e-4899-a3a9-17e1b31364fe\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_MA_ef4833c2-b94e-4899-a3a9-17e1b31364fe\" xlink:type=\"arc\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_9c4bd105-bdbb-4e73-9180-c082d6e38599\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_AZ_9c4bd105-bdbb-4e73-9180-c082d6e38599\" xlink:type=\"arc\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IN_b556850e-c9f6-4c78-9468-c02119886158\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_IN_b556850e-c9f6-4c78-9468-c02119886158\" xlink:type=\"arc\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NC_9b5bdc07-5ba7-48cb-a849-f62985c3d7b2\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NC\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_NC_9b5bdc07-5ba7-48cb-a849-f62985c3d7b2\" xlink:type=\"arc\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_23b374db-dc04-4c04-bf52-a452d9fe266c\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_NV_23b374db-dc04-4c04-bf52-a452d9fe266c\" xlink:type=\"arc\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_71dd7ea4-4fe9-4c2d-83f8-55b43686ac32\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_TN_71dd7ea4-4fe9-4c2d-83f8-55b43686ac32\" xlink:type=\"arc\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_6e198719-919f-4b27-a97c-4a1b380b5dd0\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_IL_6e198719-919f-4b27-a97c-4a1b380b5dd0\" xlink:type=\"arc\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_7e778ab9-7d19-4c91-8a22-97f0f301f990\" xlink:href=\"efc-20231231.xsd#efc_OtherStatesMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_efc_OtherStatesMember_7e778ab9-7d19-4c91-8a22-97f0f301f990\" xlink:type=\"arc\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_f7b1f0ed-8e11-4863-9490-6e676e3a347e\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_OH_f7b1f0ed-8e11-4863-9490-6e676e3a347e\" xlink:type=\"arc\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_0188066b-2e8e-4b81-b3fd-c3e706a29f79\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_MI_0188066b-2e8e-4b81-b3fd-c3e706a29f79\" xlink:type=\"arc\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_30c24b59-dd40-45cb-81d0-3778c69e78db\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_NH_30c24b59-dd40-45cb-81d0-3778c69e78db\" xlink:type=\"arc\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_308bc9a2-b905-4f1b-beb0-6305e9afe0eb\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_TX_308bc9a2-b905-4f1b-beb0-6305e9afe0eb\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_c0fae8eb-dd88-402f-bd8b-e433d3dbe9d0\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_GA_c0fae8eb-dd88-402f-bd8b-e433d3dbe9d0\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_1675d62a-e6a4-44dc-bad1-6855abdf243b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_OK_1675d62a-e6a4-44dc-bad1-6855abdf243b\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_16b9e68a-a3fa-42e3-b5a3-e0c0515ff663\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_RI_16b9e68a-a3fa-42e3-b5a3-e0c0515ff663\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_093e6e58-d72f-4423-9be1-288e1c9125fe\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_WA_093e6e58-d72f-4423-9be1-288e1c9125fe\" xlink:type=\"arc\" order=\"24\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_af1bbc2a-bdb4-489d-a6e5-05ad5b832a47\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_LA_af1bbc2a-bdb4-489d-a6e5-05ad5b832a47\" xlink:type=\"arc\" order=\"25\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL_0db8b939-c754-43cc-832b-5ebf8862c108\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_AL_0db8b939-c754-43cc-832b-5ebf8862c108\" xlink:type=\"arc\" order=\"26\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_28a28e4b-e294-493e-85bf-b2fb09aecc11_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_28a28e4b-e294-493e-85bf-b2fb09aecc11_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_6cdd5285-2324-402b-939e-1845eb1f7e9c\" xlink:href=\"efc-20231231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_6cdd5285-2324-402b-939e-1845eb1f7e9c\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_eed60e09-85b1-4aad-af95-67c4df247c85_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_eed60e09-85b1-4aad-af95-67c4df247c85_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:href=\"efc-20231231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20231231.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_d2038199-6902-43e7-a5fe-541ea38b39ba_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20231231.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_d484f8fb-f022-45d3-aea5-1625305b29ba_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_fc9bf039-5734-477d-8596-ae0fb9b2babe_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_687b01f3-1296-4a13-a883-56aa9714247e_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_e8309d4b-b55a-4c8b-a8b7-2af07baa77fd_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_f5d050b1-7f04-4d9d-ba43-859a7ea26da5_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_76dd503c-741c-4ec4-98b2-af11c4ed8a90_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_e42ad701-6f0d-48df-8bcf-20b1327c97e6_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_53cbc4f1-a3d3-4ce0-b8b9-67f93567960a_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_af868536-e145-4bf7-8966-04694c54b58c_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_82f1ae02-5418-439e-9e1e-3e305a660944_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_e6dcf205-373a-4d5e-817d-a73a3d477235_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_4aadf00c-2ee0-47d2-8251-2d604aab8c45_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_97f03753-7978-4707-a374-72f80ab597d7_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_7606c32c-20a8-4903-85a5-499e1de7c54d_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_7e5a21ac-2ede-4389-9fe8-fdb44cea024c_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_06979245-4ddb-4a9e-879d-87bb7efc5887_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_222ca58b-49b8-405c-a424-9586abcd1ca5_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_57de514d-9846-4e16-8fb1-f95e4f2eb1b8_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_b110e462-bf19-4211-bd76-776ed991b27a_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_f4c72454-4280-4925-a0eb-2b43e567b8ba_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_b411aac6-5f1e-4d0b-893e-d443e0b65a8c_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_c22fcc42-5b12-4052-8307-2ef617f215db_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_b2f5b623-8d55-4d18-8057-80e4ec7a2390_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20231231.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_3f626a3c-b1fc-4b41-b861-4eba7951333e_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_7178046c-cd65-417a-933b-1fe8ea4185dc_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_5052b5b2-e0cb-4d60-a42b-15a5f41f78fb_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20231231.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_6fccae24-6e9f-493a-b418-dfa02e1777d3_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_7bddb932-1d98-4fbd-ad43-8896a70efa46_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20231231.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_511a9d94-4924-4f8b-bba2-006d5874d28a_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20231231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_8ccf90f7-1cd5-42b3-a4b1-cf381082ba64_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_c383eaec-fd46-486c-b1c5-f12c8543aa28_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_307a0f1e-a551-4296-b636-515acb9511bd_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_2c674818-71f9-41a7-a252-b92581495810_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AL\" xlink:to=\"lab_stpr_AL\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AL_d6625f33-75d6-4754-8a47-ff0678bb5135_terseLabel_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:label id=\"lab_stpr_AL_label_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_8ce63ec2-bce6-4ed3-8d5a-658e8e3c91cd_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TX\" xlink:to=\"lab_stpr_TX\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TX_fb651e45-5553-406f-9567-fcfba4449be5_terseLabel_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Texas [Member]</link:label>\n <link:label id=\"lab_stpr_TX_label_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TEXAS\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:efc=\"http://www.ellingtonfinancial.com/20231231\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xhtml=\"http://www.w3.org/1999/xhtml\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" 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duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=1764\n\n\n[Concept Core]\nID: us-gaap:CreditConcentrationRiskMember\nLabel: Credit Concentration Risk [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nReflects the percentage that a specified receivable or amount at risk from a counterparty under a contractual arrangement is to a specified benchmark, such as total receivables, net revenues, pretax results. Risk is the materially adverse effects of loss attributable to (a) the failure to collect a significant receivable from a major customer or group of homogeneous accounts, or (b) a failure by a counterparty to perform under terms of a contractual arrangement.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=1903\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=6767\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=efc:CollateralOnRepurchaseAgreementsMember']"
170
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20231231\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20231231\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954515 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef 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preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_6cdd5285-2324-402b-939e-1845eb1f7e9c\" xlink:href=\"efc-20231231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_6cdd5285-2324-402b-939e-1845eb1f7e9c\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:href=\"efc-20231231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20231231.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" 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xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_019f0701-d6d5-4567-b738-77b647283574_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_019f0701-d6d5-4567-b738-77b647283574_default\" xlink:type=\"arc\" 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xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_12fbda9f-bee7-439f-aebd-25f889b0e96b\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0_default\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:to=\"loc_srt_SegmentGeographicalDomain_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:to=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_ed2de433-1ed3-4d4a-a41d-3ac81a093a0a\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_FL_ed2de433-1ed3-4d4a-a41d-3ac81a093a0a\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_2e1d9a55-c17d-423f-bd3d-4555d959cb07\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_NY_2e1d9a55-c17d-423f-bd3d-4555d959cb07\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_43e593bf-8a4f-4ccd-b9cc-2b44894353d7\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" 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xlink:label=\"loc_efc_CommercialMortgageLoansMember_6cdd5285-2324-402b-939e-1845eb1f7e9c\" xlink:href=\"efc-20231231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_6cdd5285-2324-402b-939e-1845eb1f7e9c\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_eed60e09-85b1-4aad-af95-67c4df247c85_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_eed60e09-85b1-4aad-af95-67c4df247c85_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:href=\"efc-20231231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" 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xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20231231.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_d2038199-6902-43e7-a5fe-541ea38b39ba_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20231231.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_d484f8fb-f022-45d3-aea5-1625305b29ba_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_fc9bf039-5734-477d-8596-ae0fb9b2babe_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_687b01f3-1296-4a13-a883-56aa9714247e_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_e8309d4b-b55a-4c8b-a8b7-2af07baa77fd_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_f5d050b1-7f04-4d9d-ba43-859a7ea26da5_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_76dd503c-741c-4ec4-98b2-af11c4ed8a90_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_e42ad701-6f0d-48df-8bcf-20b1327c97e6_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_53cbc4f1-a3d3-4ce0-b8b9-67f93567960a_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_af868536-e145-4bf7-8966-04694c54b58c_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_82f1ae02-5418-439e-9e1e-3e305a660944_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_e6dcf205-373a-4d5e-817d-a73a3d477235_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_4aadf00c-2ee0-47d2-8251-2d604aab8c45_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_97f03753-7978-4707-a374-72f80ab597d7_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_7606c32c-20a8-4903-85a5-499e1de7c54d_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_7e5a21ac-2ede-4389-9fe8-fdb44cea024c_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_06979245-4ddb-4a9e-879d-87bb7efc5887_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_222ca58b-49b8-405c-a424-9586abcd1ca5_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_57de514d-9846-4e16-8fb1-f95e4f2eb1b8_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_b110e462-bf19-4211-bd76-776ed991b27a_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_f4c72454-4280-4925-a0eb-2b43e567b8ba_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_b411aac6-5f1e-4d0b-893e-d443e0b65a8c_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_c22fcc42-5b12-4052-8307-2ef617f215db_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_b2f5b623-8d55-4d18-8057-80e4ec7a2390_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20231231.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_3f626a3c-b1fc-4b41-b861-4eba7951333e_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_7178046c-cd65-417a-933b-1fe8ea4185dc_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_5052b5b2-e0cb-4d60-a42b-15a5f41f78fb_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20231231.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_6fccae24-6e9f-493a-b418-dfa02e1777d3_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_7bddb932-1d98-4fbd-ad43-8896a70efa46_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20231231.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_511a9d94-4924-4f8b-bba2-006d5874d28a_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20231231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_8ccf90f7-1cd5-42b3-a4b1-cf381082ba64_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_c383eaec-fd46-486c-b1c5-f12c8543aa28_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_307a0f1e-a551-4296-b636-515acb9511bd_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_2c674818-71f9-41a7-a252-b92581495810_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AL\" xlink:to=\"lab_stpr_AL\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AL_d6625f33-75d6-4754-8a47-ff0678bb5135_terseLabel_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:label id=\"lab_stpr_AL_label_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_8ce63ec2-bce6-4ed3-8d5a-658e8e3c91cd_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TX\" xlink:to=\"lab_stpr_TX\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TX_fb651e45-5553-406f-9567-fcfba4449be5_terseLabel_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Texas [Member]</link:label>\n <link:label id=\"lab_stpr_TX_label_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TEXAS\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:efc=\"http://www.ellingtonfinancial.com/20231231\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xhtml=\"http://www.w3.org/1999/xhtml\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xml:lang=\"en-US\"><link:schemaRef xlink:href=\"efc-20231231.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"c-1019\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001411342</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:StatementGeographicalAxis\">stpr:CA</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">efc:FinancingReceivablesUnpaidPrincipalBalanceMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"c-1020\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001411342</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:StatementGeographicalAxis\">stpr:CA</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">efc:FinancingReceivablesUnpaidPrincipalBalanceMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:FinancialInstrumentAxis\">us-gaap:ResidentialMortgageMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"c-1021\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001411342</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:StatementGeographicalAxis\">stpr:FL</xbrldi:explicitMember>\n <xbrldi:explicitMember 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(role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CashAndCashEquivalentsMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SummaryOfInvestmentHoldings\n Path: Securities Investment [Member] > Cash and Cash Equivalents [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Asset Class [Domain] > Cash and Cash Equivalents [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Cash and Cash Equivalents [Member] > Cash [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Cash and Cash Equivalents [Member] > Cash Equivalents [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CashAndCashEquivalentsMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SecuritiesInvestmentMember -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/SummaryOfInvestmentHoldingsSummaryOfInvestmentHoldingsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SecuritiesInvestmentMember -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/SummaryOfInvestmentHoldingsSummaryOfInvestmentHoldingsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CashAndCashEquivalentsMember\n\nReferences:\n- None | None | Element is not intended to be used with axis element identified in tin-part:AlternateElement. Member element intended to be used with axis element identified in tin-part:AlternateElement is identified in tin-part:AlternateElement.\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:CashAndCashEquivalentsMember']"
171
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20231231\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20231231\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954515 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20231231.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_5a27d70b-00f2-4bda-9cc2-39f124532a18\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_5a27d70b-00f2-4bda-9cc2-39f124532a18\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_d80d6a81-9fb9-4a4b-ab4e-75e35504f9cd\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_019f0701-d6d5-4567-b738-77b647283574\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_d80d6a81-9fb9-4a4b-ab4e-75e35504f9cd\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_12fbda9f-bee7-439f-aebd-25f889b0e96b\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_d80d6a81-9fb9-4a4b-ab4e-75e35504f9cd\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_12fbda9f-bee7-439f-aebd-25f889b0e96b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_StatementGeographicalAxis_27b4429f-0cc8-4ca1-b6b9-6ab907c26ce0\" xlink:to=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_ed2de433-1ed3-4d4a-a41d-3ac81a093a0a\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_FL_ed2de433-1ed3-4d4a-a41d-3ac81a093a0a\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_2e1d9a55-c17d-423f-bd3d-4555d959cb07\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_NY_2e1d9a55-c17d-423f-bd3d-4555d959cb07\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_43e593bf-8a4f-4ccd-b9cc-2b44894353d7\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_PA_43e593bf-8a4f-4ccd-b9cc-2b44894353d7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_3996da6c-c882-4d21-9f98-e3b278aefc1d\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_VA_3996da6c-c882-4d21-9f98-e3b278aefc1d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_c3c782a9-e718-480d-9d09-82ad049a08c1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_CT_c3c782a9-e718-480d-9d09-82ad049a08c1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_3ebae7bb-b038-4c1e-b8cb-9c4f5bb35517\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:presentationArc order=\"6\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_NJ_3ebae7bb-b038-4c1e-b8cb-9c4f5bb35517\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_67f3eb7f-7beb-4ab7-80a5-7e04ef399818\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:presentationArc order=\"7\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_UT_67f3eb7f-7beb-4ab7-80a5-7e04ef399818\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" 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xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_6cdd5285-2324-402b-939e-1845eb1f7e9c\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:href=\"efc-20231231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" 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http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef 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xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_OK_1675d62a-e6a4-44dc-bad1-6855abdf243b\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_16b9e68a-a3fa-42e3-b5a3-e0c0515ff663\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_RI_16b9e68a-a3fa-42e3-b5a3-e0c0515ff663\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_093e6e58-d72f-4423-9be1-288e1c9125fe\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_WA_093e6e58-d72f-4423-9be1-288e1c9125fe\" xlink:type=\"arc\" order=\"24\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_af1bbc2a-bdb4-489d-a6e5-05ad5b832a47\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_LA_af1bbc2a-bdb4-489d-a6e5-05ad5b832a47\" xlink:type=\"arc\" order=\"25\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL_0db8b939-c754-43cc-832b-5ebf8862c108\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_7f1a748b-360e-4158-86e6-cc01dd1a0095\" xlink:to=\"loc_stpr_AL_0db8b939-c754-43cc-832b-5ebf8862c108\" xlink:type=\"arc\" order=\"26\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_28a28e4b-e294-493e-85bf-b2fb09aecc11_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_28a28e4b-e294-493e-85bf-b2fb09aecc11_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_28a28e4b-e294-493e-85bf-b2fb09aecc11\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_6cdd5285-2324-402b-939e-1845eb1f7e9c\" xlink:href=\"efc-20231231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_61fc1a9d-8b93-49cb-9ab0-f1e8a5281b48\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_6cdd5285-2324-402b-939e-1845eb1f7e9c\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_366702dd-f1ee-4b4a-9020-196a5365ad10\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_eed60e09-85b1-4aad-af95-67c4df247c85_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_eed60e09-85b1-4aad-af95-67c4df247c85_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_eed60e09-85b1-4aad-af95-67c4df247c85\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:href=\"efc-20231231.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_d513d821-afe2-4199-a57e-9f00d3a0c357\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_8c750678-40b6-43ae-9f43-b2770274be59\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_447444f9-fab7-4b2c-a063-819e868e3eb1\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_d7363c98-16bf-41ab-b5dd-5e54611a79de\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_RoyalBankofCanadaMember\" xlink:href=\"efc-20231231.xsd#efc_RoyalBankofCanadaMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_RoyalBankofCanadaMember\" xlink:to=\"lab_efc_RoyalBankofCanadaMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_d2038199-6902-43e7-a5fe-541ea38b39ba_terseLabel_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_label_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:label id=\"lab_efc_RoyalBankofCanadaMember_documentation_en-US\" xlink:label=\"lab_efc_RoyalBankofCanadaMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Royal Bank of Canada [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20231231.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_d484f8fb-f022-45d3-aea5-1625305b29ba_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_fc9bf039-5734-477d-8596-ae0fb9b2babe_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_687b01f3-1296-4a13-a883-56aa9714247e_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_e8309d4b-b55a-4c8b-a8b7-2af07baa77fd_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_f5d050b1-7f04-4d9d-ba43-859a7ea26da5_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_76dd503c-741c-4ec4-98b2-af11c4ed8a90_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_e42ad701-6f0d-48df-8bcf-20b1327c97e6_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_53cbc4f1-a3d3-4ce0-b8b9-67f93567960a_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Tennessee [Member]</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_af868536-e145-4bf7-8966-04694c54b58c_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_82f1ae02-5418-439e-9e1e-3e305a660944_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_e6dcf205-373a-4d5e-817d-a73a3d477235_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_4aadf00c-2ee0-47d2-8251-2d604aab8c45_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_97f03753-7978-4707-a374-72f80ab597d7_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_7606c32c-20a8-4903-85a5-499e1de7c54d_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_7e5a21ac-2ede-4389-9fe8-fdb44cea024c_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_06979245-4ddb-4a9e-879d-87bb7efc5887_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_222ca58b-49b8-405c-a424-9586abcd1ca5_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_57de514d-9846-4e16-8fb1-f95e4f2eb1b8_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_b110e462-bf19-4211-bd76-776ed991b27a_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_f4c72454-4280-4925-a0eb-2b43e567b8ba_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_b411aac6-5f1e-4d0b-893e-d443e0b65a8c_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_c22fcc42-5b12-4052-8307-2ef617f215db_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Colorado [Member]</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_b2f5b623-8d55-4d18-8057-80e4ec7a2390_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20231231.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_3f626a3c-b1fc-4b41-b861-4eba7951333e_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_7178046c-cd65-417a-933b-1fe8ea4185dc_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_5052b5b2-e0cb-4d60-a42b-15a5f41f78fb_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20231231.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_6fccae24-6e9f-493a-b418-dfa02e1777d3_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_7bddb932-1d98-4fbd-ad43-8896a70efa46_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20231231.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_511a9d94-4924-4f8b-bba2-006d5874d28a_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20231231.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_8ccf90f7-1cd5-42b3-a4b1-cf381082ba64_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_c383eaec-fd46-486c-b1c5-f12c8543aa28_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" 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xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_2c674818-71f9-41a7-a252-b92581495810_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" 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xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Texas [Member]</link:label>\n <link:label id=\"lab_stpr_TX_label_en-US\" xlink:label=\"lab_stpr_TX\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TEXAS\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:efc=\"http://www.ellingtonfinancial.com/20231231\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xhtml=\"http://www.w3.org/1999/xhtml\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" 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http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=efc:DueFromBrokerMember', 'us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember']"
172
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:davey=\"http://www.davey.com/20231231\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.davey.com/20231231\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"SummaryofSignificantAccountingPoliciesConcentrationofRiskDetails\" roleURI=\"http://www.davey.com/role/SummaryofSignificantAccountingPoliciesConcentrationofRiskDetails\">\n <link:definition>9954491 - Disclosure - Summary of Significant Accounting Policies Concentration of Risk (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.davey.com/role/SummaryofSignificantAccountingPoliciesConcentrationofRiskDetails\" xlink:type=\"simple\" xlink:href=\"davey-20231231.xsd#SummaryofSignificantAccountingPoliciesConcentrationofRiskDetails\"/>\n <link:presentationLink xlink:role=\"http://www.davey.com/role/SummaryofSignificantAccountingPoliciesConcentrationofRiskDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountingPoliciesAbstract_068160a3-7197-469a-ada8-c4eccb8e5813\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_StatementTable_89dbd4d4-d469-425d-b768-3e51660c995f\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountingPoliciesAbstract_068160a3-7197-469a-ada8-c4eccb8e5813\" xlink:to=\"loc_us-gaap_StatementTable_89dbd4d4-d469-425d-b768-3e51660c995f\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_7e959da7-9e34-4467-8d38-046662315bb6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_StatementTable_89dbd4d4-d469-425d-b768-3e51660c995f\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_7e959da7-9e34-4467-8d38-046662315bb6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_84865139-7390-450f-971f-47695dc1a401\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_7e959da7-9e34-4467-8d38-046662315bb6\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_84865139-7390-450f-971f-47695dc1a401\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CustomerConcentrationRiskMember_0ce6c5ae-ee98-4476-a968-b0da09ca49bf\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_84865139-7390-450f-971f-47695dc1a401\" xlink:to=\"loc_us-gaap_CustomerConcentrationRiskMember_0ce6c5ae-ee98-4476-a968-b0da09ca49bf\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_0f4f7070-dfac-4980-bbc3-627681974d40\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_StatementTable_89dbd4d4-d469-425d-b768-3e51660c995f\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_0f4f7070-dfac-4980-bbc3-627681974d40\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_f53470e7-2019-4fd4-87f2-9e1d7203cdb7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_0f4f7070-dfac-4980-bbc3-627681974d40\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_f53470e7-2019-4fd4-87f2-9e1d7203cdb7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_SalesRevenueNetMember_6d54b57a-8fb5-49eb-83f0-eeaa87570931\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_f53470e7-2019-4fd4-87f2-9e1d7203cdb7\" xlink:to=\"loc_us-gaap_SalesRevenueNetMember_6d54b57a-8fb5-49eb-83f0-eeaa87570931\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_StatementLineItems_8847462b-0f7c-430c-b3a0-a53c0e46b56f\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_StatementTable_89dbd4d4-d469-425d-b768-3e51660c995f\" xlink:to=\"loc_us-gaap_StatementLineItems_8847462b-0f7c-430c-b3a0-a53c0e46b56f\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_d48a2bc4-8e8b-431e-87cf-8bf581f675e5\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_StatementLineItems_8847462b-0f7c-430c-b3a0-a53c0e46b56f\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_d48a2bc4-8e8b-431e-87cf-8bf581f675e5\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.davey.com/role/SummaryofSignificantAccountingPoliciesConcentrationofRiskDetails\" xlink:type=\"simple\" xlink:href=\"davey-20231231.xsd#SummaryofSignificantAccountingPoliciesConcentrationofRiskDetails\"/>\n <link:definitionLink xlink:role=\"http://www.davey.com/role/SummaryofSignificantAccountingPoliciesConcentrationofRiskDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_StatementLineItems_8847462b-0f7c-430c-b3a0-a53c0e46b56f\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_StatementTable_89dbd4d4-d469-425d-b768-3e51660c995f\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_StatementLineItems_8847462b-0f7c-430c-b3a0-a53c0e46b56f\" xlink:to=\"loc_us-gaap_StatementTable_89dbd4d4-d469-425d-b768-3e51660c995f\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_7e959da7-9e34-4467-8d38-046662315bb6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_StatementTable_89dbd4d4-d469-425d-b768-3e51660c995f\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_7e959da7-9e34-4467-8d38-046662315bb6\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_7e959da7-9e34-4467-8d38-046662315bb6_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_7e959da7-9e34-4467-8d38-046662315bb6\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_7e959da7-9e34-4467-8d38-046662315bb6_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_84865139-7390-450f-971f-47695dc1a401\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_7e959da7-9e34-4467-8d38-046662315bb6\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_84865139-7390-450f-971f-47695dc1a401\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CustomerConcentrationRiskMember_0ce6c5ae-ee98-4476-a968-b0da09ca49bf\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_84865139-7390-450f-971f-47695dc1a401\" xlink:to=\"loc_us-gaap_CustomerConcentrationRiskMember_0ce6c5ae-ee98-4476-a968-b0da09ca49bf\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_0f4f7070-dfac-4980-bbc3-627681974d40\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_StatementTable_89dbd4d4-d469-425d-b768-3e51660c995f\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_0f4f7070-dfac-4980-bbc3-627681974d40\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_0f4f7070-dfac-4980-bbc3-627681974d40_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_0f4f7070-dfac-4980-bbc3-627681974d40\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_0f4f7070-dfac-4980-bbc3-627681974d40_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_f53470e7-2019-4fd4-87f2-9e1d7203cdb7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_0f4f7070-dfac-4980-bbc3-627681974d40\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_f53470e7-2019-4fd4-87f2-9e1d7203cdb7\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_SalesRevenueNetMember_6d54b57a-8fb5-49eb-83f0-eeaa87570931\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_f53470e7-2019-4fd4-87f2-9e1d7203cdb7\" xlink:to=\"loc_us-gaap_SalesRevenueNetMember_6d54b57a-8fb5-49eb-83f0-eeaa87570931\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_d48a2bc4-8e8b-431e-87cf-8bf581f675e5\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_StatementLineItems_8847462b-0f7c-430c-b3a0-a53c0e46b56f\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_d48a2bc4-8e8b-431e-87cf-8bf581f675e5\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CustomerConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CustomerConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CustomerConcentrationRiskMember_ae8d5c96-e9dc-4ec9-97a0-ec828a0f3dd8_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CustomerConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Customer concentration risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CustomerConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CustomerConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskBenchmarkDomain_1cfb091c-8377-487d-aa1b-6a1e78f47c90_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskBenchmarkDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_StatementLineItems\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_StatementLineItems\" xlink:to=\"lab_us-gaap_StatementLineItems\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_StatementLineItems_a289e751-4c26-43ff-a0e1-1e1b05cdd4b1_terseLabel_en-US\" xlink:label=\"lab_us-gaap_StatementLineItems\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Statement [Line Items]</link:label>\n <link:label id=\"lab_us-gaap_StatementLineItems_label_en-US\" xlink:label=\"lab_us-gaap_StatementLineItems\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Statement [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountingPoliciesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_AccountingPoliciesAbstract\" xlink:to=\"lab_us-gaap_AccountingPoliciesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_AccountingPoliciesAbstract_461ff5ec-d991-4f86-9511-6d917b0cebea_terseLabel_en-US\" xlink:label=\"lab_us-gaap_AccountingPoliciesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Accounting Policies [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_AccountingPoliciesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_AccountingPoliciesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Accounting Policies [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_34ce664d-e2f9-49f6-84e3-df0320e91d14_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"lab_us-gaap_ConcentrationRiskPercentage1\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskPercentage1_c8022c31-04f9-4848-bbbd-4570b252b523_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskPercentage1\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration risk, percentage</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskPercentage1_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskPercentage1\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk, Percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_StatementTable\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_StatementTable\" xlink:to=\"lab_us-gaap_StatementTable\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_StatementTable_22049167-353a-4495-a799-1afd26ed61c7_terseLabel_en-US\" xlink:label=\"lab_us-gaap_StatementTable\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Statement [Table]</link:label>\n <link:label id=\"lab_us-gaap_StatementTable_label_en-US\" xlink:label=\"lab_us-gaap_StatementTable\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Statement [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_2be9407b-ba19-4e5a-a2b5-0ad4fa7081f2_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_91f57bb4-de99-4e45-8d48-fb5bc630068d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_SalesRevenueNetMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_SalesRevenueNetMember\" xlink:to=\"lab_us-gaap_SalesRevenueNetMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_SalesRevenueNetMember_fdfd1007-e367-452c-8731-1b53f2642937_terseLabel_en-US\" xlink:label=\"lab_us-gaap_SalesRevenueNetMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Revenue Benchmark</link:label>\n <link:label id=\"lab_us-gaap_SalesRevenueNetMember_label_en-US\" xlink:label=\"lab_us-gaap_SalesRevenueNetMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:country=\"http://xbrl.sec.gov/country/2023\" xmlns:davey=\"http://www.davey.com/20231231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xhtml=\"http://www.w3.org/1999/xhtml\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xml:lang=\"en-US\"><link:schemaRef xlink:href=\"davey-20231231.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"c-66\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000277638</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember 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dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2021-01-01</startDate>\n <endDate>2021-12-31</endDate>\n </period>\n </context>\n\t<unit id=\"usdPerShare\">\n <divide>\n <unitNumerator>\n <measure>iso4217:USD</measure>\n </unitNumerator>\n <unitDenominator>\n <measure>shares</measure>\n </unitDenominator>\n </divide>\n </unit>\n\t<unit id=\"shares\">\n <measure>shares</measure>\n </unit>\n\t<unit id=\"usd\">\n <measure>iso4217:USD</measure>\n </unit>\n\t<unit id=\"number\">\n <measure>pure</measure>\n </unit>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"c-66\" decimals=\"2\" id=\"f-453\" unitRef=\"number\">0.10</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"c-67\" decimals=\"2\" 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DeprecatedDate: None\nDocumentation:\nReflects the percentage that revenues in the period from one or more significant customers is to net revenues, as defined by the entity, such as total net revenues, product line revenues, segment revenues. 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http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CustomerConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Customer Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Domain] 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http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CustomerConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember']"
173
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:davey=\"http://www.davey.com/20231231\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.davey.com/20231231\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"SummaryofSignificantAccountingPoliciesConcentrationofRiskDetails\" roleURI=\"http://www.davey.com/role/SummaryofSignificantAccountingPoliciesConcentrationofRiskDetails\">\n <link:definition>9954491 - Disclosure - Summary of Significant Accounting Policies Concentration of Risk (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.davey.com/role/SummaryofSignificantAccountingPoliciesConcentrationofRiskDetails\" xlink:type=\"simple\" xlink:href=\"davey-20231231.xsd#SummaryofSignificantAccountingPoliciesConcentrationofRiskDetails\"/>\n <link:presentationLink xlink:role=\"http://www.davey.com/role/SummaryofSignificantAccountingPoliciesConcentrationofRiskDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountingPoliciesAbstract_068160a3-7197-469a-ada8-c4eccb8e5813\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_StatementTable_89dbd4d4-d469-425d-b768-3e51660c995f\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountingPoliciesAbstract_068160a3-7197-469a-ada8-c4eccb8e5813\" xlink:to=\"loc_us-gaap_StatementTable_89dbd4d4-d469-425d-b768-3e51660c995f\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_7e959da7-9e34-4467-8d38-046662315bb6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_StatementTable_89dbd4d4-d469-425d-b768-3e51660c995f\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_7e959da7-9e34-4467-8d38-046662315bb6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_84865139-7390-450f-971f-47695dc1a401\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_7e959da7-9e34-4467-8d38-046662315bb6\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_84865139-7390-450f-971f-47695dc1a401\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CustomerConcentrationRiskMember_0ce6c5ae-ee98-4476-a968-b0da09ca49bf\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_84865139-7390-450f-971f-47695dc1a401\" xlink:to=\"loc_us-gaap_CustomerConcentrationRiskMember_0ce6c5ae-ee98-4476-a968-b0da09ca49bf\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_0f4f7070-dfac-4980-bbc3-627681974d40\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_StatementTable_89dbd4d4-d469-425d-b768-3e51660c995f\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_0f4f7070-dfac-4980-bbc3-627681974d40\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_f53470e7-2019-4fd4-87f2-9e1d7203cdb7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_0f4f7070-dfac-4980-bbc3-627681974d40\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_f53470e7-2019-4fd4-87f2-9e1d7203cdb7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_SalesRevenueNetMember_6d54b57a-8fb5-49eb-83f0-eeaa87570931\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_f53470e7-2019-4fd4-87f2-9e1d7203cdb7\" xlink:to=\"loc_us-gaap_SalesRevenueNetMember_6d54b57a-8fb5-49eb-83f0-eeaa87570931\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_StatementLineItems_8847462b-0f7c-430c-b3a0-a53c0e46b56f\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_StatementTable_89dbd4d4-d469-425d-b768-3e51660c995f\" xlink:to=\"loc_us-gaap_StatementLineItems_8847462b-0f7c-430c-b3a0-a53c0e46b56f\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_d48a2bc4-8e8b-431e-87cf-8bf581f675e5\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_StatementLineItems_8847462b-0f7c-430c-b3a0-a53c0e46b56f\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_d48a2bc4-8e8b-431e-87cf-8bf581f675e5\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.davey.com/role/SummaryofSignificantAccountingPoliciesConcentrationofRiskDetails\" xlink:type=\"simple\" xlink:href=\"davey-20231231.xsd#SummaryofSignificantAccountingPoliciesConcentrationofRiskDetails\"/>\n <link:definitionLink xlink:role=\"http://www.davey.com/role/SummaryofSignificantAccountingPoliciesConcentrationofRiskDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_StatementLineItems_8847462b-0f7c-430c-b3a0-a53c0e46b56f\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_StatementTable_89dbd4d4-d469-425d-b768-3e51660c995f\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_StatementLineItems_8847462b-0f7c-430c-b3a0-a53c0e46b56f\" xlink:to=\"loc_us-gaap_StatementTable_89dbd4d4-d469-425d-b768-3e51660c995f\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_7e959da7-9e34-4467-8d38-046662315bb6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_StatementTable_89dbd4d4-d469-425d-b768-3e51660c995f\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_7e959da7-9e34-4467-8d38-046662315bb6\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_7e959da7-9e34-4467-8d38-046662315bb6_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_7e959da7-9e34-4467-8d38-046662315bb6\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_7e959da7-9e34-4467-8d38-046662315bb6_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_84865139-7390-450f-971f-47695dc1a401\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_7e959da7-9e34-4467-8d38-046662315bb6\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_84865139-7390-450f-971f-47695dc1a401\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CustomerConcentrationRiskMember_0ce6c5ae-ee98-4476-a968-b0da09ca49bf\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_84865139-7390-450f-971f-47695dc1a401\" xlink:to=\"loc_us-gaap_CustomerConcentrationRiskMember_0ce6c5ae-ee98-4476-a968-b0da09ca49bf\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_0f4f7070-dfac-4980-bbc3-627681974d40\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_StatementTable_89dbd4d4-d469-425d-b768-3e51660c995f\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_0f4f7070-dfac-4980-bbc3-627681974d40\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_0f4f7070-dfac-4980-bbc3-627681974d40_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_0f4f7070-dfac-4980-bbc3-627681974d40\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_0f4f7070-dfac-4980-bbc3-627681974d40_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_f53470e7-2019-4fd4-87f2-9e1d7203cdb7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_0f4f7070-dfac-4980-bbc3-627681974d40\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_f53470e7-2019-4fd4-87f2-9e1d7203cdb7\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_SalesRevenueNetMember_6d54b57a-8fb5-49eb-83f0-eeaa87570931\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_f53470e7-2019-4fd4-87f2-9e1d7203cdb7\" xlink:to=\"loc_us-gaap_SalesRevenueNetMember_6d54b57a-8fb5-49eb-83f0-eeaa87570931\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_d48a2bc4-8e8b-431e-87cf-8bf581f675e5\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_StatementLineItems_8847462b-0f7c-430c-b3a0-a53c0e46b56f\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_d48a2bc4-8e8b-431e-87cf-8bf581f675e5\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CustomerConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CustomerConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CustomerConcentrationRiskMember_ae8d5c96-e9dc-4ec9-97a0-ec828a0f3dd8_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CustomerConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Customer concentration risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CustomerConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CustomerConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskBenchmarkDomain_1cfb091c-8377-487d-aa1b-6a1e78f47c90_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskBenchmarkDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_StatementLineItems\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_StatementLineItems\" xlink:to=\"lab_us-gaap_StatementLineItems\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_StatementLineItems_a289e751-4c26-43ff-a0e1-1e1b05cdd4b1_terseLabel_en-US\" xlink:label=\"lab_us-gaap_StatementLineItems\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Statement [Line Items]</link:label>\n <link:label id=\"lab_us-gaap_StatementLineItems_label_en-US\" xlink:label=\"lab_us-gaap_StatementLineItems\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Statement [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountingPoliciesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_AccountingPoliciesAbstract\" xlink:to=\"lab_us-gaap_AccountingPoliciesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_AccountingPoliciesAbstract_461ff5ec-d991-4f86-9511-6d917b0cebea_terseLabel_en-US\" xlink:label=\"lab_us-gaap_AccountingPoliciesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Accounting Policies [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_AccountingPoliciesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_AccountingPoliciesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Accounting Policies [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_34ce664d-e2f9-49f6-84e3-df0320e91d14_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"lab_us-gaap_ConcentrationRiskPercentage1\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskPercentage1_c8022c31-04f9-4848-bbbd-4570b252b523_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskPercentage1\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration risk, percentage</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskPercentage1_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskPercentage1\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk, Percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_StatementTable\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_StatementTable\" xlink:to=\"lab_us-gaap_StatementTable\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_StatementTable_22049167-353a-4495-a799-1afd26ed61c7_terseLabel_en-US\" xlink:label=\"lab_us-gaap_StatementTable\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Statement [Table]</link:label>\n <link:label id=\"lab_us-gaap_StatementTable_label_en-US\" xlink:label=\"lab_us-gaap_StatementTable\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Statement [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_2be9407b-ba19-4e5a-a2b5-0ad4fa7081f2_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_91f57bb4-de99-4e45-8d48-fb5bc630068d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_SalesRevenueNetMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_SalesRevenueNetMember\" xlink:to=\"lab_us-gaap_SalesRevenueNetMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_SalesRevenueNetMember_fdfd1007-e367-452c-8731-1b53f2642937_terseLabel_en-US\" xlink:label=\"lab_us-gaap_SalesRevenueNetMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Revenue Benchmark</link:label>\n <link:label id=\"lab_us-gaap_SalesRevenueNetMember_label_en-US\" xlink:label=\"lab_us-gaap_SalesRevenueNetMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:country=\"http://xbrl.sec.gov/country/2023\" xmlns:davey=\"http://www.davey.com/20231231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xhtml=\"http://www.w3.org/1999/xhtml\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xml:lang=\"en-US\"><link:schemaRef xlink:href=\"davey-20231231.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"c-66\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000277638</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember 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dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2021-01-01</startDate>\n <endDate>2021-12-31</endDate>\n </period>\n </context>\n\t<unit id=\"usdPerShare\">\n <divide>\n <unitNumerator>\n <measure>iso4217:USD</measure>\n </unitNumerator>\n <unitDenominator>\n <measure>shares</measure>\n </unitDenominator>\n </divide>\n </unit>\n\t<unit id=\"shares\">\n <measure>shares</measure>\n </unit>\n\t<unit id=\"usd\">\n <measure>iso4217:USD</measure>\n </unit>\n\t<unit id=\"number\">\n <measure>pure</measure>\n </unit>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"c-66\" decimals=\"2\" id=\"f-453\" unitRef=\"number\">0.10</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"c-67\" decimals=\"2\" 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DeprecatedDate: None\nDocumentation:\nReflects the percentage that revenues in the period from one or more significant customers is to net revenues, as defined by the entity, such as total net revenues, product line revenues, segment revenues. 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http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CustomerConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Customer Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Domain] 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http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CustomerConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember']"
174
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:davey=\"http://www.davey.com/20231231\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.davey.com/20231231\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.w3.org/1999/xlink\" schemaLocation=\"http://www.xbrl.org/2003/xlink-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"SummaryofSignificantAccountingPoliciesConcentrationofRiskDetails\" roleURI=\"http://www.davey.com/role/SummaryofSignificantAccountingPoliciesConcentrationofRiskDetails\">\n <link:definition>9954491 - Disclosure - Summary of Significant Accounting Policies Concentration of Risk (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.davey.com/role/SummaryofSignificantAccountingPoliciesConcentrationofRiskDetails\" xlink:type=\"simple\" xlink:href=\"davey-20231231.xsd#SummaryofSignificantAccountingPoliciesConcentrationofRiskDetails\"/>\n <link:presentationLink xlink:role=\"http://www.davey.com/role/SummaryofSignificantAccountingPoliciesConcentrationofRiskDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountingPoliciesAbstract_068160a3-7197-469a-ada8-c4eccb8e5813\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_StatementTable_89dbd4d4-d469-425d-b768-3e51660c995f\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountingPoliciesAbstract_068160a3-7197-469a-ada8-c4eccb8e5813\" xlink:to=\"loc_us-gaap_StatementTable_89dbd4d4-d469-425d-b768-3e51660c995f\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_7e959da7-9e34-4467-8d38-046662315bb6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_StatementTable_89dbd4d4-d469-425d-b768-3e51660c995f\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_7e959da7-9e34-4467-8d38-046662315bb6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_84865139-7390-450f-971f-47695dc1a401\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_7e959da7-9e34-4467-8d38-046662315bb6\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_84865139-7390-450f-971f-47695dc1a401\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CustomerConcentrationRiskMember_0ce6c5ae-ee98-4476-a968-b0da09ca49bf\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_84865139-7390-450f-971f-47695dc1a401\" xlink:to=\"loc_us-gaap_CustomerConcentrationRiskMember_0ce6c5ae-ee98-4476-a968-b0da09ca49bf\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_0f4f7070-dfac-4980-bbc3-627681974d40\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_StatementTable_89dbd4d4-d469-425d-b768-3e51660c995f\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_0f4f7070-dfac-4980-bbc3-627681974d40\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_f53470e7-2019-4fd4-87f2-9e1d7203cdb7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_0f4f7070-dfac-4980-bbc3-627681974d40\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_f53470e7-2019-4fd4-87f2-9e1d7203cdb7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_SalesRevenueNetMember_6d54b57a-8fb5-49eb-83f0-eeaa87570931\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_f53470e7-2019-4fd4-87f2-9e1d7203cdb7\" xlink:to=\"loc_us-gaap_SalesRevenueNetMember_6d54b57a-8fb5-49eb-83f0-eeaa87570931\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_StatementLineItems_8847462b-0f7c-430c-b3a0-a53c0e46b56f\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_StatementTable_89dbd4d4-d469-425d-b768-3e51660c995f\" xlink:to=\"loc_us-gaap_StatementLineItems_8847462b-0f7c-430c-b3a0-a53c0e46b56f\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_d48a2bc4-8e8b-431e-87cf-8bf581f675e5\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_StatementLineItems_8847462b-0f7c-430c-b3a0-a53c0e46b56f\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_d48a2bc4-8e8b-431e-87cf-8bf581f675e5\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.davey.com/role/SummaryofSignificantAccountingPoliciesConcentrationofRiskDetails\" xlink:type=\"simple\" xlink:href=\"davey-20231231.xsd#SummaryofSignificantAccountingPoliciesConcentrationofRiskDetails\"/>\n <link:definitionLink xlink:role=\"http://www.davey.com/role/SummaryofSignificantAccountingPoliciesConcentrationofRiskDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_StatementLineItems_8847462b-0f7c-430c-b3a0-a53c0e46b56f\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_StatementTable_89dbd4d4-d469-425d-b768-3e51660c995f\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_StatementLineItems_8847462b-0f7c-430c-b3a0-a53c0e46b56f\" xlink:to=\"loc_us-gaap_StatementTable_89dbd4d4-d469-425d-b768-3e51660c995f\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_7e959da7-9e34-4467-8d38-046662315bb6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_StatementTable_89dbd4d4-d469-425d-b768-3e51660c995f\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_7e959da7-9e34-4467-8d38-046662315bb6\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_7e959da7-9e34-4467-8d38-046662315bb6_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_7e959da7-9e34-4467-8d38-046662315bb6\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_7e959da7-9e34-4467-8d38-046662315bb6_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_84865139-7390-450f-971f-47695dc1a401\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_7e959da7-9e34-4467-8d38-046662315bb6\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_84865139-7390-450f-971f-47695dc1a401\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CustomerConcentrationRiskMember_0ce6c5ae-ee98-4476-a968-b0da09ca49bf\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_84865139-7390-450f-971f-47695dc1a401\" xlink:to=\"loc_us-gaap_CustomerConcentrationRiskMember_0ce6c5ae-ee98-4476-a968-b0da09ca49bf\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_0f4f7070-dfac-4980-bbc3-627681974d40\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_StatementTable_89dbd4d4-d469-425d-b768-3e51660c995f\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_0f4f7070-dfac-4980-bbc3-627681974d40\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_0f4f7070-dfac-4980-bbc3-627681974d40_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_0f4f7070-dfac-4980-bbc3-627681974d40\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_0f4f7070-dfac-4980-bbc3-627681974d40_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_f53470e7-2019-4fd4-87f2-9e1d7203cdb7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_0f4f7070-dfac-4980-bbc3-627681974d40\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_f53470e7-2019-4fd4-87f2-9e1d7203cdb7\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_SalesRevenueNetMember_6d54b57a-8fb5-49eb-83f0-eeaa87570931\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_f53470e7-2019-4fd4-87f2-9e1d7203cdb7\" xlink:to=\"loc_us-gaap_SalesRevenueNetMember_6d54b57a-8fb5-49eb-83f0-eeaa87570931\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_d48a2bc4-8e8b-431e-87cf-8bf581f675e5\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_StatementLineItems_8847462b-0f7c-430c-b3a0-a53c0e46b56f\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_d48a2bc4-8e8b-431e-87cf-8bf581f675e5\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CustomerConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CustomerConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CustomerConcentrationRiskMember_ae8d5c96-e9dc-4ec9-97a0-ec828a0f3dd8_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CustomerConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Customer concentration risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CustomerConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CustomerConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskBenchmarkDomain_1cfb091c-8377-487d-aa1b-6a1e78f47c90_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskBenchmarkDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_StatementLineItems\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_StatementLineItems\" xlink:to=\"lab_us-gaap_StatementLineItems\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_StatementLineItems_a289e751-4c26-43ff-a0e1-1e1b05cdd4b1_terseLabel_en-US\" xlink:label=\"lab_us-gaap_StatementLineItems\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Statement [Line Items]</link:label>\n <link:label id=\"lab_us-gaap_StatementLineItems_label_en-US\" xlink:label=\"lab_us-gaap_StatementLineItems\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Statement [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountingPoliciesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_AccountingPoliciesAbstract\" xlink:to=\"lab_us-gaap_AccountingPoliciesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_AccountingPoliciesAbstract_461ff5ec-d991-4f86-9511-6d917b0cebea_terseLabel_en-US\" xlink:label=\"lab_us-gaap_AccountingPoliciesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Accounting Policies [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_AccountingPoliciesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_AccountingPoliciesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Accounting Policies [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_34ce664d-e2f9-49f6-84e3-df0320e91d14_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"lab_us-gaap_ConcentrationRiskPercentage1\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskPercentage1_c8022c31-04f9-4848-bbbd-4570b252b523_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskPercentage1\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration risk, percentage</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskPercentage1_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskPercentage1\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk, Percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_StatementTable\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_StatementTable\" xlink:to=\"lab_us-gaap_StatementTable\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_StatementTable_22049167-353a-4495-a799-1afd26ed61c7_terseLabel_en-US\" xlink:label=\"lab_us-gaap_StatementTable\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Statement [Table]</link:label>\n <link:label id=\"lab_us-gaap_StatementTable_label_en-US\" xlink:label=\"lab_us-gaap_StatementTable\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Statement [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_2be9407b-ba19-4e5a-a2b5-0ad4fa7081f2_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_91f57bb4-de99-4e45-8d48-fb5bc630068d_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_SalesRevenueNetMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_SalesRevenueNetMember\" xlink:to=\"lab_us-gaap_SalesRevenueNetMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_SalesRevenueNetMember_fdfd1007-e367-452c-8731-1b53f2642937_terseLabel_en-US\" xlink:label=\"lab_us-gaap_SalesRevenueNetMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Revenue Benchmark</link:label>\n <link:label id=\"lab_us-gaap_SalesRevenueNetMember_label_en-US\" xlink:label=\"lab_us-gaap_SalesRevenueNetMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:country=\"http://xbrl.sec.gov/country/2023\" xmlns:davey=\"http://www.davey.com/20231231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xhtml=\"http://www.w3.org/1999/xhtml\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xml:lang=\"en-US\"><link:schemaRef xlink:href=\"davey-20231231.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"c-66\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000277638</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember 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dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2021-01-01</startDate>\n <endDate>2021-12-31</endDate>\n </period>\n </context>\n\t<unit id=\"usdPerShare\">\n <divide>\n <unitNumerator>\n <measure>iso4217:USD</measure>\n </unitNumerator>\n <unitDenominator>\n <measure>shares</measure>\n </unitDenominator>\n </divide>\n </unit>\n\t<unit id=\"shares\">\n <measure>shares</measure>\n </unit>\n\t<unit id=\"usd\">\n <measure>iso4217:USD</measure>\n </unit>\n\t<unit id=\"number\">\n <measure>pure</measure>\n </unit>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"c-66\" decimals=\"2\" id=\"f-453\" unitRef=\"number\">0.10</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"c-67\" decimals=\"2\" 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DeprecatedDate: None\nDocumentation:\nReflects the percentage that revenues in the period from one or more significant customers is to net revenues, as defined by the entity, such as total net revenues, product line revenues, segment revenues. 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http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CustomerConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Customer Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Domain] 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http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CustomerConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember']"
175
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns:xl=\"http://www.xbrl.org/2003/XLink\" xmlns:ref=\"http://www.xbrl.org/2006/ref\" xmlns:currency=\"http://xbrl.sec.gov/currency/2023\" xmlns:us-gaap-att=\"http://fasb.org/us-gaap/attributes\" xmlns:sic=\"http://xbrl.sec.gov/sic/2023\" xmlns:exch=\"http://xbrl.sec.gov/exch/2023\" xmlns:invest=\"http://xbrl.sec.gov/invest/2013-01-31\" xmlns:negated=\"http://www.xbrl.org/2009/role/negated\" xmlns:naics=\"http://xbrl.sec.gov/naics/2023\" xmlns:us-types=\"http://fasb.org/us-types/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:country=\"http://xbrl.sec.gov/country/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:srt-roles=\"http://fasb.org/srt-roles/2023\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:num=\"http://www.xbrl.org/dtr/type/numeric\" xmlns:nonnum=\"http://www.xbrl.org/dtr/type/non-numeric\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:gpox=\"http://gpox.com/20240131\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://gpox.com/20240131\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/currency/2023\" schemaLocation=\"https://xbrl.sec.gov/currency/2023/currency-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/non-numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/exch/2023\" schemaLocation=\"https://xbrl.sec.gov/exch/2023/exch-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/arcrole/fact-explanatoryFact\" schemaLocation=\"http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/negated\" schemaLocation=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/net\" schemaLocation=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/naics/2023\" schemaLocation=\"https://xbrl.sec.gov/naics/2023/naics-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/sic/2023\" schemaLocation=\"https://xbrl.sec.gov/sic/2023/sic-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20240131.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"loc_us-gaapAccountingPoliciesAbstract_b40d45\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable_dedcec\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract_b40d45\" xlink:to=\"loc_us-gaapStatementTable_dedcec\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"loc_us-gaapStatementLineItems_c51bd5\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapStatementLineItems_c51bd5\" order=\"2000\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"loc_us-gaapStatementClassOfStockAxis_5dff43\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapStatementClassOfStockAxis_5dff43\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain_959e7a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementClassOfStockAxis_5dff43\" xlink:to=\"loc_us-gaapClassOfStockDomain_959e7a\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" 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xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1_5c856d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1_5c856d\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding_fc0a7e\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding_fc0a7e\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding_a19485\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding_a19485\" order=\"20\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued\" xlink:label=\"loc_us-gaapPreferredStockSharesIssued_c23d90\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapPreferredStockSharesIssued_c23d90\" order=\"21\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20240131.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20240131.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"loc_us-gaapStatementLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapStatementTable\" order=\"2000\" xbrldt:contextElement=\"segment\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"loc_us-gaapStatementClassOfStockAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapStatementClassOfStockAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapStatementClassOfStockAxis\" xlink:to=\"loc_us-gaapClassOfStockDomain\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapStatementClassOfStockAxis\" xlink:to=\"loc_us-gaapClassOfStockDomain_10\" order=\"30\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"loc_us-gaapDerivativeInstrumentRiskAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapDerivativeInstrumentRiskAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain_10\" order=\"40\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"loc_us-gaapShortTermDebtTypeAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapShortTermDebtTypeAxis\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain_10\" order=\"50\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"60\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" order=\"70\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"80\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" order=\"90\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis\" xlink:label=\"loc_srtProductOrServiceAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_srtProductOrServiceAxis\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srtProductOrServiceAxis\" xlink:to=\"loc_srtProductsAndServicesDomain\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srtProductOrServiceAxis\" xlink:to=\"loc_srtProductsAndServicesDomain_10\" order=\"110\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis\" xlink:label=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain_10\" order=\"130\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain\" xlink:to=\"loc_gpoxWarrantsMember\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapAccountsReceivableMember\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" 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order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_us-gaapProductMember\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxMrVaporMember\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxNutriumphMember\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxDistroMember\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_LoonMember\" xlink:label=\"loc_gpoxLoonMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxLoonMember\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ThreeCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxThreeCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxThreeCustomerConcentrationRiskMember\" order=\"126\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilities\" xlink:label=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_srtPayablesToCustomers\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCostOfRevenue\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapRevenues\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapGrossProfit\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapSecurityDeposit\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapInventoryNet\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation\" xlink:label=\"loc_us-gaapShareBasedCompensation\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapShareBasedCompensation\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaidServices\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued\" xlink:label=\"loc_us-gaapPreferredStockSharesIssued\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPreferredStockSharesIssued\" order=\"21\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"us-gaap_ProductMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductMember\" xlink:to=\"us-gaap_ProductMember_lbl_239908\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductMember_lbl_239908\" xml:lang=\"en-US\">Merchandise And Product Sales [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation\" xlink:label=\"us-gaap_ShareBasedCompensation\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ShareBasedCompensation\" xlink:to=\"us-gaap_ShareBasedCompensation_lbl_619c44\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ShareBasedCompensation_lbl_619c44\" xml:lang=\"en-US\">Stock-based compensation expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConvertibleNotesPayableMember\" xlink:to=\"us-gaap_ConvertibleNotesPayableMember_lbl_c11e4b\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember_lbl_c11e4b\" xml:lang=\"en-US\">Convertible Notes [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_ab9107\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_ab9107\" xml:lang=\"en-US\">Concentration Risk By Benchmark Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"us-gaap_StatementClassOfStockAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementClassOfStockAxis\" xlink:to=\"us-gaap_StatementClassOfStockAxis_lbl_337313\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementClassOfStockAxis_lbl_337313\" xml:lang=\"en-US\">Statement Class Of Stock Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ThreeCustomerConcentrationRiskMember\" xlink:label=\"gpox_ThreeCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ThreeCustomerConcentrationRiskMember\" xlink:to=\"gpox_ThreeCustomerConcentrationRiskMember_lbl_298513\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ThreeCustomerConcentrationRiskMember_lbl_298513\" xml:lang=\"en-US\">Customer 3 [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_DistroMember\" xlink:label=\"gpox_DistroMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_DistroMember\" xlink:to=\"gpox_DistroMember_lbl_17f2b3\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_DistroMember_lbl_17f2b3\" xml:lang=\"en-US\">Distro [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_949651\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_d96d3d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_949651\" xml:lang=\"en-US\">Accounts receivable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_d96d3d\" xml:lang=\"en-US\">Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"us-gaap_SecurityDeposit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_afb584\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_d19e9b\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SecurityDeposit_lbl_afb584\" xml:lang=\"en-US\">Security Deposit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_SecurityDeposit_lbl_d19e9b\" xml:lang=\"en-US\">Security deposit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:to=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_94bcff\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_94bcff\" xml:lang=\"en-US\">Cash and cash equivalents</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl_c11287\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl_c11287\" xml:lang=\"en-US\">Sales Revenue [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"srt_PayablesToCustomers\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_PayablesToCustomers\" xlink:to=\"srt_PayablesToCustomers_lbl_cb4ae1\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_PayablesToCustomers_lbl_cb4ae1\" xml:lang=\"en-US\">Stock payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"us-gaap_CostOfRevenue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_d4e5be\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_f6b533\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfRevenue_lbl_d4e5be\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CostOfRevenue_lbl_f6b533\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"us-gaap_StatementLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementLineItems\" xlink:to=\"us-gaap_StatementLineItems_lbl_596cf1\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementLineItems_lbl_596cf1\" xml:lang=\"en-US\">Statement [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"us-gaap_GrossProfit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_b7f42e\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_4\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_5cb9e1\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/totalLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_b7f42e\" xml:lang=\"en-US\">Gross Profit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GrossProfit_lbl_4\" xml:lang=\"en-US\">[Gross Profit]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_5cb9e1\" xml:lang=\"en-US\">Gross profit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableTradeCurrent\" xlink:to=\"us-gaap_AccountsPayableTradeCurrent_lbl_b1ae44\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent_lbl_b1ae44\" xml:lang=\"en-US\">Trade payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ExecutivesAndSeniorManagementMember\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ExecutivesAndSeniorManagementMember\" xlink:to=\"gpox_ExecutivesAndSeniorManagementMember_lbl_4bee8f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember_lbl_4bee8f\" xml:lang=\"en-US\">Executives and senior management [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConversionOfStockSharesConverted1\" xlink:to=\"us-gaap_ConversionOfStockSharesConverted1_lbl_8b0068\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1_lbl_8b0068\" xml:lang=\"en-US\">Convertible shares</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2aec34\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2aec34\" xml:lang=\"en-US\">Series A Non - Voting Redeemable Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_d7fe14\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_d7fe14\" xml:lang=\"en-US\">Series A Non-Voting Redeemable Preferred stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"us-gaap_CommonStockSharesOutstanding\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_60834b\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_4110a3\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_90ea8e\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_60834b\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_4110a3\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_90ea8e\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_0a82f2\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_0a82f2\" xml:lang=\"en-US\">Concentration Risk By Type Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_MrVaporMember\" xlink:label=\"gpox_MrVaporMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_MrVaporMember\" xlink:to=\"gpox_MrVaporMember_lbl_53b0c8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_MrVaporMember_lbl_53b0c8\" xml:lang=\"en-US\">Mr. Vapor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TotalCustomerConcentrationRiskMember\" xlink:to=\"gpox_TotalCustomerConcentrationRiskMember_lbl_fb9d80\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember_lbl_fb9d80\" xml:lang=\"en-US\">Customer Total [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_CapitalStockPayableMember\" xlink:label=\"gpox_CapitalStockPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_CapitalStockPayableMember\" xlink:to=\"gpox_CapitalStockPayableMember_lbl_22a014\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_CapitalStockPayableMember_lbl_22a014\" xml:lang=\"en-US\">Capital Stock Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"us-gaap_SeriesAPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesAPreferredStockMember\" xlink:to=\"us-gaap_SeriesAPreferredStockMember_lbl_c15354\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesAPreferredStockMember_lbl_c15354\" xml:lang=\"en-US\">Series A Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"us-gaap_InventoryNet\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_d64846\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_97c036\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_InventoryNet_lbl_d64846\" xml:lang=\"en-US\">Inventory</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_InventoryNet_lbl_97c036\" xml:lang=\"en-US\">Inventory</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"us-gaap_PrepaidExpenseCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_224694\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_99c3f6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_224694\" xml:lang=\"en-US\">Prepaid expenses</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_99c3f6\" xml:lang=\"en-US\">Prepaid expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"us-gaap_AccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableMember\" xlink:to=\"us-gaap_AccountsReceivableMember_lbl_3ba1ec\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableMember_lbl_3ba1ec\" xml:lang=\"en-US\">Accounts Receivable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"gpox_OrdinaryCommonStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_OrdinaryCommonStockMember\" xlink:to=\"gpox_OrdinaryCommonStockMember_lbl_e9629c\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_OrdinaryCommonStockMember_lbl_e9629c\" xml:lang=\"en-US\">Ordinary Common Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_BrettHPojunisMember\" xlink:label=\"gpox_BrettHPojunisMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_BrettHPojunisMember\" xlink:to=\"gpox_BrettHPojunisMember_lbl_1ccce6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_BrettHPojunisMember_lbl_1ccce6\" xml:lang=\"en-US\">Brett H. Pojunis [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TwoCustomerConcentrationRiskMember\" xlink:to=\"gpox_TwoCustomerConcentrationRiskMember_lbl_488d39\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember_lbl_488d39\" xml:lang=\"en-US\">Customer 2 [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"us-gaap_StatementTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementTable\" xlink:to=\"us-gaap_StatementTable_lbl_830c88\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementTable_lbl_830c88\" xml:lang=\"en-US\">Statement [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesCPreferredStockMember\" xlink:label=\"us-gaap_SeriesCPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesCPreferredStockMember\" xlink:to=\"us-gaap_SeriesCPreferredStockMember_lbl_32b1cb\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesCPreferredStockMember\" xlink:to=\"us-gaap_SeriesCPreferredStockMember_lbl_345296\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesCPreferredStockMember_lbl_32b1cb\" xml:lang=\"en-US\">Series C Preferred Stock [Member]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_SeriesCPreferredStockMember_lbl_345296\" xml:lang=\"en-US\">Series C Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_StockPayableNonAffiliatesMember\" xlink:label=\"gpox_StockPayableNonAffiliatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockPayableNonAffiliatesMember\" xlink:to=\"gpox_StockPayableNonAffiliatesMember_lbl_982d4d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockPayableNonAffiliatesMember_lbl_982d4d\" xml:lang=\"en-US\">Stock Payable Non Affiliates [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaidServices\" xlink:label=\"gpox_PrepaidServices\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaidServices\" xlink:to=\"gpox_PrepaidServices_lbl_658828\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaidServices_lbl_658828\" xml:lang=\"en-US\">Prepaid services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_EmployeesMember\" xlink:label=\"gpox_EmployeesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_EmployeesMember\" xlink:to=\"gpox_EmployeesMember_lbl_b28dde\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_EmployeesMember_lbl_b28dde\" xml:lang=\"en-US\">Employees [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_DerivativeInstrumentRiskAxis\" xlink:to=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_ff8aa4\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_ff8aa4\" xml:lang=\"en-US\">Derivative Instrument Risk Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_LoonMember\" xlink:label=\"gpox_LoonMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_LoonMember\" xlink:to=\"gpox_LoonMember_lbl_8fabff\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_LoonMember_lbl_8fabff\" xml:lang=\"en-US\">Loon [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_OtherLiabilitiesCurrent\" xlink:to=\"us-gaap_OtherLiabilitiesCurrent_lbl_5ec516\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent_lbl_5ec516\" xml:lang=\"en-US\">Payroll liabilities</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:to=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_7dddd6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_7dddd6\" xml:lang=\"en-US\">Prepayment for common shares issued to consultants</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"us-gaap_ShortTermDebtTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ShortTermDebtTypeAxis\" xlink:to=\"us-gaap_ShortTermDebtTypeAxis_lbl_376f9d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ShortTermDebtTypeAxis_lbl_376f9d\" xml:lang=\"en-US\">Short Term Debt Type Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_FounderSeriesANonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember_lbl_730c08\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember_lbl_730c08\" xml:lang=\"en-US\">Founder Series A Non Voting Redeemable Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued\" xlink:label=\"us-gaap_PreferredStockSharesIssued\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PreferredStockSharesIssued\" xlink:to=\"us-gaap_PreferredStockSharesIssued_lbl_8f1797\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PreferredStockSharesIssued\" xlink:to=\"us-gaap_PreferredStockSharesIssued_lbl_1b389b\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PreferredStockSharesIssued\" xlink:to=\"us-gaap_PreferredStockSharesIssued_lbl_97616e\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_PreferredStockSharesIssued_lbl_8f1797\" xml:lang=\"en-US\">Preferred Stock, shares issued</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_PreferredStockSharesIssued_lbl_1b389b\" xml:lang=\"en-US\">Preferred Stock, shares issued</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_PreferredStockSharesIssued_lbl_97616e\" xml:lang=\"en-US\">Series A preferred stock, share issued</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_NutriumphMember\" xlink:label=\"gpox_NutriumphMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_NutriumphMember\" xlink:to=\"gpox_NutriumphMember_lbl_870442\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_NutriumphMember_lbl_870442\" xml:lang=\"en-US\">Nutriumph [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"gpox_ShippingRecoveredMerchandiseSalesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:to=\"gpox_ShippingRecoveredMerchandiseSalesMember_lbl_af99fa\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ShippingRecoveredMerchandiseSales\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:gpox=\"http://gpox.com/20240131\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\"><link:schemaRef xlink:href=\"gpox-20240131.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"AsOf2024-01-31\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n </entity>\n <period>\n <instant>2024-01-31</instant>\n </period>\n </context>\n\t<context 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sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember', 'us-gaap:ConcentrationRiskByTypeAxis=gpox:OneCustomerConcentrationRiskMember']"
176
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns:xl=\"http://www.xbrl.org/2003/XLink\" xmlns:ref=\"http://www.xbrl.org/2006/ref\" xmlns:currency=\"http://xbrl.sec.gov/currency/2023\" xmlns:us-gaap-att=\"http://fasb.org/us-gaap/attributes\" xmlns:sic=\"http://xbrl.sec.gov/sic/2023\" xmlns:exch=\"http://xbrl.sec.gov/exch/2023\" xmlns:invest=\"http://xbrl.sec.gov/invest/2013-01-31\" xmlns:negated=\"http://www.xbrl.org/2009/role/negated\" xmlns:naics=\"http://xbrl.sec.gov/naics/2023\" xmlns:us-types=\"http://fasb.org/us-types/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:country=\"http://xbrl.sec.gov/country/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:srt-roles=\"http://fasb.org/srt-roles/2023\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:num=\"http://www.xbrl.org/dtr/type/numeric\" xmlns:nonnum=\"http://www.xbrl.org/dtr/type/non-numeric\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:gpox=\"http://gpox.com/20240131\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://gpox.com/20240131\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/currency/2023\" schemaLocation=\"https://xbrl.sec.gov/currency/2023/currency-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/non-numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/exch/2023\" schemaLocation=\"https://xbrl.sec.gov/exch/2023/exch-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/arcrole/fact-explanatoryFact\" schemaLocation=\"http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/negated\" schemaLocation=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/net\" schemaLocation=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/naics/2023\" schemaLocation=\"https://xbrl.sec.gov/naics/2023/naics-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/sic/2023\" schemaLocation=\"https://xbrl.sec.gov/sic/2023/sic-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20240131.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"loc_us-gaapAccountingPoliciesAbstract_b40d45\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable_dedcec\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract_b40d45\" xlink:to=\"loc_us-gaapStatementTable_dedcec\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"loc_us-gaapStatementLineItems_c51bd5\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapStatementLineItems_c51bd5\" order=\"2000\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"loc_us-gaapStatementClassOfStockAxis_5dff43\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapStatementClassOfStockAxis_5dff43\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain_959e7a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementClassOfStockAxis_5dff43\" xlink:to=\"loc_us-gaapClassOfStockDomain_959e7a\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"loc_us-gaapDerivativeInstrumentRiskAxis_6dc36b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapDerivativeInstrumentRiskAxis_6dc36b\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain_f84ff6\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis_6dc36b\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain_f84ff6\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"loc_us-gaapShortTermDebtTypeAxis_59f7a0\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapShortTermDebtTypeAxis_59f7a0\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain_d90d5d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis_59f7a0\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain_d90d5d\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_b04ada\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_b04ada\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_7bb2d8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_b04ada\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_7bb2d8\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis_95587e\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis_95587e\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis_95587e\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis\" xlink:label=\"loc_srtProductOrServiceAxis_1da726\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_srtProductOrServiceAxis_1da726\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain_1214b2\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductOrServiceAxis_1da726\" xlink:to=\"loc_srtProductsAndServicesDomain_1214b2\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis\" xlink:label=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_400e95\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_400e95\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_dafe46\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_400e95\" xlink:to=\"loc_us-gaapRelatedPartyDomain_dafe46\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember_422c96\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_959e7a\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember_422c96\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember_f62b06\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain_f84ff6\" xlink:to=\"loc_gpoxWarrantsMember_f62b06\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember_071bc0\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain_d90d5d\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember_071bc0\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember_95e8a7\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_959e7a\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember_95e8a7\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember_0ff0c9\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_7bb2d8\" xlink:to=\"loc_us-gaapAccountsReceivableMember_0ff0c9\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember_15d196\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember_15d196\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember_4a54f2\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember_4a54f2\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_fa58ae\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_7bb2d8\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_fa58ae\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember_4e8923\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember_4e8923\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember_25ee13\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_1214b2\" xlink:to=\"loc_us-gaapProductMember_25ee13\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_271437\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_1214b2\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_271437\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember_c914a3\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_dafe46\" xlink:to=\"loc_gpoxMrVaporMember_c914a3\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember_309143\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_dafe46\" xlink:to=\"loc_gpoxNutriumphMember_309143\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember_62ebc1\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_dafe46\" xlink:to=\"loc_gpoxDistroMember_62ebc1\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_LoonMember\" xlink:label=\"loc_gpoxLoonMember_0f91ce\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_dafe46\" xlink:to=\"loc_gpoxLoonMember_0f91ce\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ThreeCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxThreeCustomerConcentrationRiskMember_4ddc97\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" xlink:to=\"loc_gpoxThreeCustomerConcentrationRiskMember_4ddc97\" order=\"126\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilities\" 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xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers_f92e1d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_srtPayablesToCustomers_f92e1d\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding_41d5df\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding_41d5df\" order=\"4\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" 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xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapSecurityDeposit_ab5844\" order=\"13\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet_c6ecd3\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapInventoryNet_c6ecd3\" order=\"14\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_70a772\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_70a772\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation\" xlink:label=\"loc_us-gaapShareBasedCompensation_ebc95b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapShareBasedCompensation_ebc95b\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices_1ce66a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_gpoxPrepaidServices_1ce66a\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" 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xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" order=\"90\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis\" xlink:label=\"loc_srtProductOrServiceAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_srtProductOrServiceAxis\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srtProductOrServiceAxis\" xlink:to=\"loc_srtProductsAndServicesDomain\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srtProductOrServiceAxis\" xlink:to=\"loc_srtProductsAndServicesDomain_10\" order=\"110\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis\" xlink:label=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain_10\" order=\"130\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain\" xlink:to=\"loc_gpoxWarrantsMember\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapAccountsReceivableMember\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_us-gaapProductMember\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxMrVaporMember\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxNutriumphMember\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxDistroMember\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_LoonMember\" xlink:label=\"loc_gpoxLoonMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxLoonMember\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ThreeCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxThreeCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxThreeCustomerConcentrationRiskMember\" order=\"126\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilities\" xlink:label=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_srtPayablesToCustomers\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCostOfRevenue\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapRevenues\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapGrossProfit\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapSecurityDeposit\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapInventoryNet\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation\" xlink:label=\"loc_us-gaapShareBasedCompensation\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapShareBasedCompensation\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaidServices\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued\" xlink:label=\"loc_us-gaapPreferredStockSharesIssued\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPreferredStockSharesIssued\" order=\"21\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"us-gaap_ProductMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductMember\" xlink:to=\"us-gaap_ProductMember_lbl_239908\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductMember_lbl_239908\" xml:lang=\"en-US\">Merchandise And Product Sales [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation\" xlink:label=\"us-gaap_ShareBasedCompensation\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ShareBasedCompensation\" xlink:to=\"us-gaap_ShareBasedCompensation_lbl_619c44\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ShareBasedCompensation_lbl_619c44\" xml:lang=\"en-US\">Stock-based compensation expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConvertibleNotesPayableMember\" xlink:to=\"us-gaap_ConvertibleNotesPayableMember_lbl_c11e4b\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember_lbl_c11e4b\" xml:lang=\"en-US\">Convertible Notes [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_ab9107\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_ab9107\" xml:lang=\"en-US\">Concentration Risk By Benchmark Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"us-gaap_StatementClassOfStockAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementClassOfStockAxis\" xlink:to=\"us-gaap_StatementClassOfStockAxis_lbl_337313\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementClassOfStockAxis_lbl_337313\" xml:lang=\"en-US\">Statement Class Of Stock Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ThreeCustomerConcentrationRiskMember\" xlink:label=\"gpox_ThreeCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ThreeCustomerConcentrationRiskMember\" xlink:to=\"gpox_ThreeCustomerConcentrationRiskMember_lbl_298513\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ThreeCustomerConcentrationRiskMember_lbl_298513\" xml:lang=\"en-US\">Customer 3 [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_DistroMember\" xlink:label=\"gpox_DistroMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_DistroMember\" xlink:to=\"gpox_DistroMember_lbl_17f2b3\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_DistroMember_lbl_17f2b3\" xml:lang=\"en-US\">Distro [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_949651\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_d96d3d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_949651\" xml:lang=\"en-US\">Accounts receivable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_d96d3d\" xml:lang=\"en-US\">Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"us-gaap_SecurityDeposit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_afb584\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_d19e9b\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SecurityDeposit_lbl_afb584\" xml:lang=\"en-US\">Security Deposit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_SecurityDeposit_lbl_d19e9b\" xml:lang=\"en-US\">Security deposit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:to=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_94bcff\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_94bcff\" xml:lang=\"en-US\">Cash and cash equivalents</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl_c11287\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl_c11287\" xml:lang=\"en-US\">Sales Revenue [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"srt_PayablesToCustomers\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_PayablesToCustomers\" xlink:to=\"srt_PayablesToCustomers_lbl_cb4ae1\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_PayablesToCustomers_lbl_cb4ae1\" xml:lang=\"en-US\">Stock payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"us-gaap_CostOfRevenue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_d4e5be\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_f6b533\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfRevenue_lbl_d4e5be\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CostOfRevenue_lbl_f6b533\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"us-gaap_StatementLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementLineItems\" xlink:to=\"us-gaap_StatementLineItems_lbl_596cf1\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementLineItems_lbl_596cf1\" xml:lang=\"en-US\">Statement [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"us-gaap_GrossProfit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_b7f42e\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_4\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_5cb9e1\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/totalLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_b7f42e\" xml:lang=\"en-US\">Gross Profit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GrossProfit_lbl_4\" xml:lang=\"en-US\">[Gross Profit]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_5cb9e1\" xml:lang=\"en-US\">Gross profit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableTradeCurrent\" xlink:to=\"us-gaap_AccountsPayableTradeCurrent_lbl_b1ae44\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent_lbl_b1ae44\" xml:lang=\"en-US\">Trade payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ExecutivesAndSeniorManagementMember\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ExecutivesAndSeniorManagementMember\" xlink:to=\"gpox_ExecutivesAndSeniorManagementMember_lbl_4bee8f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember_lbl_4bee8f\" xml:lang=\"en-US\">Executives and senior management [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConversionOfStockSharesConverted1\" xlink:to=\"us-gaap_ConversionOfStockSharesConverted1_lbl_8b0068\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1_lbl_8b0068\" xml:lang=\"en-US\">Convertible shares</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2aec34\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2aec34\" xml:lang=\"en-US\">Series A Non - Voting Redeemable Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_d7fe14\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_d7fe14\" xml:lang=\"en-US\">Series A Non-Voting Redeemable Preferred stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"us-gaap_CommonStockSharesOutstanding\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_60834b\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_4110a3\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_90ea8e\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_60834b\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_4110a3\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_90ea8e\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_0a82f2\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_0a82f2\" xml:lang=\"en-US\">Concentration Risk By Type Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_MrVaporMember\" xlink:label=\"gpox_MrVaporMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_MrVaporMember\" xlink:to=\"gpox_MrVaporMember_lbl_53b0c8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_MrVaporMember_lbl_53b0c8\" xml:lang=\"en-US\">Mr. Vapor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TotalCustomerConcentrationRiskMember\" xlink:to=\"gpox_TotalCustomerConcentrationRiskMember_lbl_fb9d80\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember_lbl_fb9d80\" xml:lang=\"en-US\">Customer Total [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_CapitalStockPayableMember\" xlink:label=\"gpox_CapitalStockPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_CapitalStockPayableMember\" xlink:to=\"gpox_CapitalStockPayableMember_lbl_22a014\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_CapitalStockPayableMember_lbl_22a014\" xml:lang=\"en-US\">Capital Stock Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"us-gaap_SeriesAPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesAPreferredStockMember\" xlink:to=\"us-gaap_SeriesAPreferredStockMember_lbl_c15354\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesAPreferredStockMember_lbl_c15354\" xml:lang=\"en-US\">Series A Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"us-gaap_InventoryNet\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_d64846\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_97c036\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_InventoryNet_lbl_d64846\" xml:lang=\"en-US\">Inventory</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_InventoryNet_lbl_97c036\" xml:lang=\"en-US\">Inventory</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"us-gaap_PrepaidExpenseCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_224694\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_99c3f6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_224694\" xml:lang=\"en-US\">Prepaid expenses</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_99c3f6\" xml:lang=\"en-US\">Prepaid expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"us-gaap_AccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableMember\" xlink:to=\"us-gaap_AccountsReceivableMember_lbl_3ba1ec\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableMember_lbl_3ba1ec\" xml:lang=\"en-US\">Accounts Receivable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"gpox_OrdinaryCommonStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_OrdinaryCommonStockMember\" xlink:to=\"gpox_OrdinaryCommonStockMember_lbl_e9629c\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_OrdinaryCommonStockMember_lbl_e9629c\" xml:lang=\"en-US\">Ordinary Common Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_BrettHPojunisMember\" xlink:label=\"gpox_BrettHPojunisMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_BrettHPojunisMember\" xlink:to=\"gpox_BrettHPojunisMember_lbl_1ccce6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_BrettHPojunisMember_lbl_1ccce6\" xml:lang=\"en-US\">Brett H. Pojunis [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TwoCustomerConcentrationRiskMember\" xlink:to=\"gpox_TwoCustomerConcentrationRiskMember_lbl_488d39\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember_lbl_488d39\" xml:lang=\"en-US\">Customer 2 [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"us-gaap_StatementTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementTable\" xlink:to=\"us-gaap_StatementTable_lbl_830c88\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementTable_lbl_830c88\" xml:lang=\"en-US\">Statement [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesCPreferredStockMember\" xlink:label=\"us-gaap_SeriesCPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesCPreferredStockMember\" xlink:to=\"us-gaap_SeriesCPreferredStockMember_lbl_32b1cb\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesCPreferredStockMember\" xlink:to=\"us-gaap_SeriesCPreferredStockMember_lbl_345296\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesCPreferredStockMember_lbl_32b1cb\" xml:lang=\"en-US\">Series C Preferred Stock [Member]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_SeriesCPreferredStockMember_lbl_345296\" xml:lang=\"en-US\">Series C Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_StockPayableNonAffiliatesMember\" xlink:label=\"gpox_StockPayableNonAffiliatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockPayableNonAffiliatesMember\" xlink:to=\"gpox_StockPayableNonAffiliatesMember_lbl_982d4d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockPayableNonAffiliatesMember_lbl_982d4d\" xml:lang=\"en-US\">Stock Payable Non Affiliates [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaidServices\" xlink:label=\"gpox_PrepaidServices\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaidServices\" xlink:to=\"gpox_PrepaidServices_lbl_658828\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaidServices_lbl_658828\" xml:lang=\"en-US\">Prepaid services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_EmployeesMember\" xlink:label=\"gpox_EmployeesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_EmployeesMember\" xlink:to=\"gpox_EmployeesMember_lbl_b28dde\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_EmployeesMember_lbl_b28dde\" xml:lang=\"en-US\">Employees [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_DerivativeInstrumentRiskAxis\" xlink:to=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_ff8aa4\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_ff8aa4\" xml:lang=\"en-US\">Derivative Instrument Risk Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_LoonMember\" xlink:label=\"gpox_LoonMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_LoonMember\" xlink:to=\"gpox_LoonMember_lbl_8fabff\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_LoonMember_lbl_8fabff\" xml:lang=\"en-US\">Loon [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_OtherLiabilitiesCurrent\" xlink:to=\"us-gaap_OtherLiabilitiesCurrent_lbl_5ec516\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent_lbl_5ec516\" xml:lang=\"en-US\">Payroll liabilities</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:to=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_7dddd6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_7dddd6\" xml:lang=\"en-US\">Prepayment for common shares issued to consultants</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"us-gaap_ShortTermDebtTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ShortTermDebtTypeAxis\" xlink:to=\"us-gaap_ShortTermDebtTypeAxis_lbl_376f9d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ShortTermDebtTypeAxis_lbl_376f9d\" xml:lang=\"en-US\">Short Term Debt Type Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_FounderSeriesANonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember_lbl_730c08\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember_lbl_730c08\" xml:lang=\"en-US\">Founder Series A Non Voting Redeemable Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued\" xlink:label=\"us-gaap_PreferredStockSharesIssued\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PreferredStockSharesIssued\" xlink:to=\"us-gaap_PreferredStockSharesIssued_lbl_8f1797\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PreferredStockSharesIssued\" xlink:to=\"us-gaap_PreferredStockSharesIssued_lbl_1b389b\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PreferredStockSharesIssued\" xlink:to=\"us-gaap_PreferredStockSharesIssued_lbl_97616e\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_PreferredStockSharesIssued_lbl_8f1797\" xml:lang=\"en-US\">Preferred Stock, shares issued</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_PreferredStockSharesIssued_lbl_1b389b\" xml:lang=\"en-US\">Preferred Stock, shares issued</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_PreferredStockSharesIssued_lbl_97616e\" xml:lang=\"en-US\">Series A preferred stock, share issued</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_NutriumphMember\" xlink:label=\"gpox_NutriumphMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_NutriumphMember\" xlink:to=\"gpox_NutriumphMember_lbl_870442\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_NutriumphMember_lbl_870442\" xml:lang=\"en-US\">Nutriumph [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"gpox_ShippingRecoveredMerchandiseSalesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:to=\"gpox_ShippingRecoveredMerchandiseSalesMember_lbl_af99fa\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ShippingRecoveredMerchandiseSales\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:gpox=\"http://gpox.com/20240131\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\"><link:schemaRef xlink:href=\"gpox-20240131.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"AsOf2024-01-31\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n </entity>\n <period>\n <instant>2024-01-31</instant>\n </period>\n </context>\n\t<context id=\"AsOf2023-04-30\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n </entity>\n <period>\n <instant>2023-04-30</instant>\n </period>\n </context>\n\t<context id=\"AsOf2024-01-31_gpox_OrdinaryCommonStockMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:StatementClassOfStockAxis\">gpox:OrdinaryCommonStockMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <instant>2024-01-31</instant>\n </period>\n </context>\n\t<context id=\"AsOf2023-01-31_gpox_OrdinaryCommonStockMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:StatementClassOfStockAxis\">gpox:OrdinaryCommonStockMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <instant>2023-01-31</instant>\n </period>\n </context>\n\t<context 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unitRef=\"USD\">514337</us-gaap:AccountsPayableTradeCurrent>\n\t<us-gaap:OtherLiabiliti\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=1764\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=6767\n\n\n[Concept Core]\nID: us-gaap:AccountsReceivableMember\nLabel: Accounts Receivable [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nDue from customers or clients for goods or services that have been delivered or sold.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=8139\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:AccountsReceivableMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Asset Class [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:AccountsReceivableMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=gpox:OneCustomerConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:AccountsReceivableMember']"
177
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns:xl=\"http://www.xbrl.org/2003/XLink\" xmlns:ref=\"http://www.xbrl.org/2006/ref\" xmlns:currency=\"http://xbrl.sec.gov/currency/2023\" xmlns:us-gaap-att=\"http://fasb.org/us-gaap/attributes\" xmlns:sic=\"http://xbrl.sec.gov/sic/2023\" xmlns:exch=\"http://xbrl.sec.gov/exch/2023\" xmlns:invest=\"http://xbrl.sec.gov/invest/2013-01-31\" xmlns:negated=\"http://www.xbrl.org/2009/role/negated\" xmlns:naics=\"http://xbrl.sec.gov/naics/2023\" xmlns:us-types=\"http://fasb.org/us-types/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:country=\"http://xbrl.sec.gov/country/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:srt-roles=\"http://fasb.org/srt-roles/2023\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:num=\"http://www.xbrl.org/dtr/type/numeric\" xmlns:nonnum=\"http://www.xbrl.org/dtr/type/non-numeric\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:gpox=\"http://gpox.com/20240131\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://gpox.com/20240131\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/currency/2023\" schemaLocation=\"https://xbrl.sec.gov/currency/2023/currency-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/non-numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/exch/2023\" schemaLocation=\"https://xbrl.sec.gov/exch/2023/exch-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/arcrole/fact-explanatoryFact\" schemaLocation=\"http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/negated\" schemaLocation=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/net\" schemaLocation=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/naics/2023\" schemaLocation=\"https://xbrl.sec.gov/naics/2023/naics-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/sic/2023\" schemaLocation=\"https://xbrl.sec.gov/sic/2023/sic-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20240131.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"loc_us-gaapAccountingPoliciesAbstract_b40d45\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable_dedcec\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract_b40d45\" xlink:to=\"loc_us-gaapStatementTable_dedcec\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"loc_us-gaapStatementLineItems_c51bd5\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapStatementLineItems_c51bd5\" order=\"2000\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"loc_us-gaapStatementClassOfStockAxis_5dff43\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapStatementClassOfStockAxis_5dff43\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain_959e7a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementClassOfStockAxis_5dff43\" xlink:to=\"loc_us-gaapClassOfStockDomain_959e7a\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"loc_us-gaapDerivativeInstrumentRiskAxis_6dc36b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapDerivativeInstrumentRiskAxis_6dc36b\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain_f84ff6\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis_6dc36b\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain_f84ff6\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"loc_us-gaapShortTermDebtTypeAxis_59f7a0\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapShortTermDebtTypeAxis_59f7a0\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain_d90d5d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis_59f7a0\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain_d90d5d\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_b04ada\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_b04ada\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_7bb2d8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_b04ada\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_7bb2d8\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis_95587e\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis_95587e\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis_95587e\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis\" xlink:label=\"loc_srtProductOrServiceAxis_1da726\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_srtProductOrServiceAxis_1da726\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain_1214b2\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductOrServiceAxis_1da726\" xlink:to=\"loc_srtProductsAndServicesDomain_1214b2\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis\" xlink:label=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_400e95\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_400e95\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_dafe46\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_400e95\" xlink:to=\"loc_us-gaapRelatedPartyDomain_dafe46\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember_422c96\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_959e7a\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember_422c96\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember_f62b06\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain_f84ff6\" xlink:to=\"loc_gpoxWarrantsMember_f62b06\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember_071bc0\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain_d90d5d\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember_071bc0\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember_95e8a7\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_959e7a\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember_95e8a7\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember_0ff0c9\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_7bb2d8\" xlink:to=\"loc_us-gaapAccountsReceivableMember_0ff0c9\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember_15d196\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember_15d196\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember_4a54f2\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember_4a54f2\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_fa58ae\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_7bb2d8\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_fa58ae\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember_4e8923\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember_4e8923\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember_25ee13\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_1214b2\" xlink:to=\"loc_us-gaapProductMember_25ee13\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_271437\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_1214b2\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_271437\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember_c914a3\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_dafe46\" xlink:to=\"loc_gpoxMrVaporMember_c914a3\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember_309143\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_dafe46\" xlink:to=\"loc_gpoxNutriumphMember_309143\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember_62ebc1\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_dafe46\" xlink:to=\"loc_gpoxDistroMember_62ebc1\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_LoonMember\" xlink:label=\"loc_gpoxLoonMember_0f91ce\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_dafe46\" xlink:to=\"loc_gpoxLoonMember_0f91ce\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ThreeCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxThreeCustomerConcentrationRiskMember_4ddc97\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" xlink:to=\"loc_gpoxThreeCustomerConcentrationRiskMember_4ddc97\" order=\"126\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilities\" xlink:label=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities_53e2eb\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities_53e2eb\" order=\"1\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent_c2a659\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent_c2a659\" order=\"2\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers_f92e1d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_srtPayablesToCustomers_f92e1d\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding_41d5df\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding_41d5df\" order=\"4\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue_db3e42\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue_db3e42\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent_7bce5a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent_7bce5a\" order=\"6\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" 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xlink:label=\"loc_us-gaapCostOfRevenue_3e19bd\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapCostOfRevenue_3e19bd\" order=\"9\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_56eff1\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_56eff1\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues_d0250e\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapRevenues_d0250e\" order=\"11\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit_0a2074\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapGrossProfit_0a2074\" order=\"12\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit_ab5844\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapSecurityDeposit_ab5844\" order=\"13\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet_c6ecd3\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapInventoryNet_c6ecd3\" order=\"14\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_70a772\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_70a772\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation\" xlink:label=\"loc_us-gaapShareBasedCompensation_ebc95b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapShareBasedCompensation_ebc95b\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices_1ce66a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_gpoxPrepaidServices_1ce66a\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1_5c856d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1_5c856d\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding_fc0a7e\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding_fc0a7e\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding_a19485\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding_a19485\" order=\"20\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued\" xlink:label=\"loc_us-gaapPreferredStockSharesIssued_c23d90\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapPreferredStockSharesIssued_c23d90\" order=\"21\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n 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xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"60\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" order=\"70\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"80\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" order=\"90\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis\" xlink:label=\"loc_srtProductOrServiceAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_srtProductOrServiceAxis\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srtProductOrServiceAxis\" xlink:to=\"loc_srtProductsAndServicesDomain\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srtProductOrServiceAxis\" xlink:to=\"loc_srtProductsAndServicesDomain_10\" order=\"110\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis\" xlink:label=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain_10\" order=\"130\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain\" xlink:to=\"loc_gpoxWarrantsMember\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapAccountsReceivableMember\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_us-gaapProductMember\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxMrVaporMember\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxNutriumphMember\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxDistroMember\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_LoonMember\" xlink:label=\"loc_gpoxLoonMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxLoonMember\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ThreeCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxThreeCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxThreeCustomerConcentrationRiskMember\" order=\"126\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilities\" xlink:label=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_srtPayablesToCustomers\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCostOfRevenue\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapRevenues\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapGrossProfit\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapSecurityDeposit\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapInventoryNet\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation\" xlink:label=\"loc_us-gaapShareBasedCompensation\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapShareBasedCompensation\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaidServices\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued\" xlink:label=\"loc_us-gaapPreferredStockSharesIssued\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPreferredStockSharesIssued\" order=\"21\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"us-gaap_ProductMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductMember\" xlink:to=\"us-gaap_ProductMember_lbl_239908\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductMember_lbl_239908\" xml:lang=\"en-US\">Merchandise And Product Sales [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation\" xlink:label=\"us-gaap_ShareBasedCompensation\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ShareBasedCompensation\" xlink:to=\"us-gaap_ShareBasedCompensation_lbl_619c44\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ShareBasedCompensation_lbl_619c44\" xml:lang=\"en-US\">Stock-based compensation expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConvertibleNotesPayableMember\" xlink:to=\"us-gaap_ConvertibleNotesPayableMember_lbl_c11e4b\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember_lbl_c11e4b\" xml:lang=\"en-US\">Convertible Notes [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_ab9107\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_ab9107\" xml:lang=\"en-US\">Concentration Risk By Benchmark Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"us-gaap_StatementClassOfStockAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementClassOfStockAxis\" xlink:to=\"us-gaap_StatementClassOfStockAxis_lbl_337313\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementClassOfStockAxis_lbl_337313\" xml:lang=\"en-US\">Statement Class Of Stock Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ThreeCustomerConcentrationRiskMember\" xlink:label=\"gpox_ThreeCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ThreeCustomerConcentrationRiskMember\" xlink:to=\"gpox_ThreeCustomerConcentrationRiskMember_lbl_298513\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ThreeCustomerConcentrationRiskMember_lbl_298513\" xml:lang=\"en-US\">Customer 3 [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_DistroMember\" xlink:label=\"gpox_DistroMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_DistroMember\" xlink:to=\"gpox_DistroMember_lbl_17f2b3\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_DistroMember_lbl_17f2b3\" xml:lang=\"en-US\">Distro [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_949651\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_d96d3d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_949651\" xml:lang=\"en-US\">Accounts receivable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_d96d3d\" xml:lang=\"en-US\">Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"us-gaap_SecurityDeposit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_afb584\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_d19e9b\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SecurityDeposit_lbl_afb584\" xml:lang=\"en-US\">Security Deposit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_SecurityDeposit_lbl_d19e9b\" xml:lang=\"en-US\">Security deposit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:to=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_94bcff\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_94bcff\" xml:lang=\"en-US\">Cash and cash equivalents</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl_c11287\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl_c11287\" xml:lang=\"en-US\">Sales Revenue [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"srt_PayablesToCustomers\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_PayablesToCustomers\" xlink:to=\"srt_PayablesToCustomers_lbl_cb4ae1\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_PayablesToCustomers_lbl_cb4ae1\" xml:lang=\"en-US\">Stock payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"us-gaap_CostOfRevenue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_d4e5be\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_f6b533\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfRevenue_lbl_d4e5be\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CostOfRevenue_lbl_f6b533\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"us-gaap_StatementLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementLineItems\" xlink:to=\"us-gaap_StatementLineItems_lbl_596cf1\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementLineItems_lbl_596cf1\" xml:lang=\"en-US\">Statement [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"us-gaap_GrossProfit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_b7f42e\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_4\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_5cb9e1\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/totalLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_b7f42e\" xml:lang=\"en-US\">Gross Profit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GrossProfit_lbl_4\" xml:lang=\"en-US\">[Gross Profit]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_5cb9e1\" xml:lang=\"en-US\">Gross profit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableTradeCurrent\" xlink:to=\"us-gaap_AccountsPayableTradeCurrent_lbl_b1ae44\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent_lbl_b1ae44\" xml:lang=\"en-US\">Trade payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ExecutivesAndSeniorManagementMember\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ExecutivesAndSeniorManagementMember\" xlink:to=\"gpox_ExecutivesAndSeniorManagementMember_lbl_4bee8f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember_lbl_4bee8f\" xml:lang=\"en-US\">Executives and senior management [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConversionOfStockSharesConverted1\" xlink:to=\"us-gaap_ConversionOfStockSharesConverted1_lbl_8b0068\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1_lbl_8b0068\" xml:lang=\"en-US\">Convertible shares</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2aec34\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2aec34\" xml:lang=\"en-US\">Series A Non - Voting Redeemable Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_d7fe14\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_d7fe14\" xml:lang=\"en-US\">Series A Non-Voting Redeemable Preferred stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"us-gaap_CommonStockSharesOutstanding\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_60834b\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_4110a3\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_90ea8e\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_60834b\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_4110a3\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_90ea8e\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_0a82f2\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_0a82f2\" xml:lang=\"en-US\">Concentration Risk By Type Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_MrVaporMember\" xlink:label=\"gpox_MrVaporMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_MrVaporMember\" xlink:to=\"gpox_MrVaporMember_lbl_53b0c8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_MrVaporMember_lbl_53b0c8\" xml:lang=\"en-US\">Mr. Vapor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TotalCustomerConcentrationRiskMember\" xlink:to=\"gpox_TotalCustomerConcentrationRiskMember_lbl_fb9d80\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember_lbl_fb9d80\" xml:lang=\"en-US\">Customer Total [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_CapitalStockPayableMember\" xlink:label=\"gpox_CapitalStockPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_CapitalStockPayableMember\" xlink:to=\"gpox_CapitalStockPayableMember_lbl_22a014\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_CapitalStockPayableMember_lbl_22a014\" xml:lang=\"en-US\">Capital Stock Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"us-gaap_SeriesAPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesAPreferredStockMember\" xlink:to=\"us-gaap_SeriesAPreferredStockMember_lbl_c15354\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesAPreferredStockMember_lbl_c15354\" xml:lang=\"en-US\">Series A Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"us-gaap_InventoryNet\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_d64846\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_97c036\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_InventoryNet_lbl_d64846\" xml:lang=\"en-US\">Inventory</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_InventoryNet_lbl_97c036\" xml:lang=\"en-US\">Inventory</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"us-gaap_PrepaidExpenseCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_224694\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_99c3f6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_224694\" xml:lang=\"en-US\">Prepaid expenses</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_99c3f6\" xml:lang=\"en-US\">Prepaid expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"us-gaap_AccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableMember\" xlink:to=\"us-gaap_AccountsReceivableMember_lbl_3ba1ec\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableMember_lbl_3ba1ec\" xml:lang=\"en-US\">Accounts Receivable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"gpox_OrdinaryCommonStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_OrdinaryCommonStockMember\" xlink:to=\"gpox_OrdinaryCommonStockMember_lbl_e9629c\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_OrdinaryCommonStockMember_lbl_e9629c\" xml:lang=\"en-US\">Ordinary Common Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_BrettHPojunisMember\" xlink:label=\"gpox_BrettHPojunisMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_BrettHPojunisMember\" xlink:to=\"gpox_BrettHPojunisMember_lbl_1ccce6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_BrettHPojunisMember_lbl_1ccce6\" xml:lang=\"en-US\">Brett H. Pojunis [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TwoCustomerConcentrationRiskMember\" xlink:to=\"gpox_TwoCustomerConcentrationRiskMember_lbl_488d39\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember_lbl_488d39\" xml:lang=\"en-US\">Customer 2 [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"us-gaap_StatementTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementTable\" xlink:to=\"us-gaap_StatementTable_lbl_830c88\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementTable_lbl_830c88\" xml:lang=\"en-US\">Statement [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesCPreferredStockMember\" xlink:label=\"us-gaap_SeriesCPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesCPreferredStockMember\" xlink:to=\"us-gaap_SeriesCPreferredStockMember_lbl_32b1cb\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesCPreferredStockMember\" xlink:to=\"us-gaap_SeriesCPreferredStockMember_lbl_345296\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesCPreferredStockMember_lbl_32b1cb\" xml:lang=\"en-US\">Series C Preferred Stock [Member]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_SeriesCPreferredStockMember_lbl_345296\" xml:lang=\"en-US\">Series C Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_StockPayableNonAffiliatesMember\" xlink:label=\"gpox_StockPayableNonAffiliatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockPayableNonAffiliatesMember\" xlink:to=\"gpox_StockPayableNonAffiliatesMember_lbl_982d4d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockPayableNonAffiliatesMember_lbl_982d4d\" xml:lang=\"en-US\">Stock Payable Non Affiliates [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaidServices\" xlink:label=\"gpox_PrepaidServices\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaidServices\" xlink:to=\"gpox_PrepaidServices_lbl_658828\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaidServices_lbl_658828\" xml:lang=\"en-US\">Prepaid services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_EmployeesMember\" xlink:label=\"gpox_EmployeesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_EmployeesMember\" xlink:to=\"gpox_EmployeesMember_lbl_b28dde\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_EmployeesMember_lbl_b28dde\" xml:lang=\"en-US\">Employees [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_DerivativeInstrumentRiskAxis\" xlink:to=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_ff8aa4\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_ff8aa4\" xml:lang=\"en-US\">Derivative Instrument Risk Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_LoonMember\" xlink:label=\"gpox_LoonMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_LoonMember\" xlink:to=\"gpox_LoonMember_lbl_8fabff\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_LoonMember_lbl_8fabff\" xml:lang=\"en-US\">Loon [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_OtherLiabilitiesCurrent\" xlink:to=\"us-gaap_OtherLiabilitiesCurrent_lbl_5ec516\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent_lbl_5ec516\" xml:lang=\"en-US\">Payroll liabilities</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:to=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_7dddd6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_7dddd6\" xml:lang=\"en-US\">Prepayment for common shares issued to consultants</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"us-gaap_ShortTermDebtTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ShortTermDebtTypeAxis\" xlink:to=\"us-gaap_ShortTermDebtTypeAxis_lbl_376f9d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ShortTermDebtTypeAxis_lbl_376f9d\" xml:lang=\"en-US\">Short Term Debt Type Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_FounderSeriesANonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember_lbl_730c08\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember_lbl_730c08\" xml:lang=\"en-US\">Founder Series A Non Voting Redeemable Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued\" xlink:label=\"us-gaap_PreferredStockSharesIssued\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PreferredStockSharesIssued\" xlink:to=\"us-gaap_PreferredStockSharesIssued_lbl_8f1797\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PreferredStockSharesIssued\" xlink:to=\"us-gaap_PreferredStockSharesIssued_lbl_1b389b\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PreferredStockSharesIssued\" xlink:to=\"us-gaap_PreferredStockSharesIssued_lbl_97616e\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_PreferredStockSharesIssued_lbl_8f1797\" xml:lang=\"en-US\">Preferred Stock, shares issued</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_PreferredStockSharesIssued_lbl_1b389b\" xml:lang=\"en-US\">Preferred Stock, shares issued</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_PreferredStockSharesIssued_lbl_97616e\" xml:lang=\"en-US\">Series A preferred stock, share issued</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_NutriumphMember\" xlink:label=\"gpox_NutriumphMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_NutriumphMember\" xlink:to=\"gpox_NutriumphMember_lbl_870442\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_NutriumphMember_lbl_870442\" xml:lang=\"en-US\">Nutriumph [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"gpox_ShippingRecoveredMerchandiseSalesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:to=\"gpox_ShippingRecoveredMerchandiseSalesMember_lbl_af99fa\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ShippingRecoveredMerchandiseSales\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:gpox=\"http://gpox.com/20240131\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\"><link:schemaRef xlink:href=\"gpox-20240131.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"AsOf2024-01-31\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n </entity>\n <period>\n <instant>2024-01-31</instant>\n </period>\n </context>\n\t<context id=\"AsOf2023-04-30\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n </entity>\n <period>\n <instant>2023-04-30</instant>\n </period>\n </context>\n\t<context id=\"AsOf2024-01-31_gpox_OrdinaryCommonStockMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:StatementClassOfStockAxis\">gpox:OrdinaryCommonStockMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <instant>2024-01-31</instant>\n </period>\n </context>\n\t<context id=\"AsOf2023-01-31_gpox_OrdinaryCommonStockMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:StatementClassOfStockAxis\">gpox:OrdinaryCommonStockMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <instant>2023-01-31</instant>\n </period>\n </context>\n\t<context id=\"AsOf2024-01-31_gpox_FoundersClassACommonStockShareMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:StatementClassOfStockAxis\">gpox:FoundersClassACommonStockShareMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <instant>2024-01-31</instant>\n </period>\n </context>\n\t<context id=\"AsOf2020-05-05_gpox_BrettHPojunisMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:RelatedPartyTransactionAxis\">gpox:BrettHPojunisMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <instant>2020-05-05</instant>\n </period>\n </context>\n\t<context id=\"AsOf2021-04-30_gpox_FoundersClassACommonStockShareMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:StatementClassOfStockAxis\">gpox:FoundersClassACommonStockShareMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <instant>2021-04-30</instant>\n </period>\n </context>\n\t<context id=\"AsOf2023-04-30_gpox_FoundersClassACommonStockShareMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:StatementClassOfStockAxis\">gpox:FoundersClassACommonStockShareMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <instant>2023-04-30</instant>\n </period>\n </context>\n\t<context id=\"AsOf2024-01-31_gpox_CapitalStockPayableMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:StatementClassOfStockAxis\">gpox:CapitalStockPayableMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <instant>2024-01-31</instant>\n </period>\n 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Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember', 'us-gaap:ConcentrationRiskByTypeAxis=gpox:TotalCustomerConcentrationRiskMember']"
178
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns:xl=\"http://www.xbrl.org/2003/XLink\" xmlns:ref=\"http://www.xbrl.org/2006/ref\" xmlns:currency=\"http://xbrl.sec.gov/currency/2023\" xmlns:us-gaap-att=\"http://fasb.org/us-gaap/attributes\" xmlns:sic=\"http://xbrl.sec.gov/sic/2023\" xmlns:exch=\"http://xbrl.sec.gov/exch/2023\" xmlns:invest=\"http://xbrl.sec.gov/invest/2013-01-31\" xmlns:negated=\"http://www.xbrl.org/2009/role/negated\" xmlns:naics=\"http://xbrl.sec.gov/naics/2023\" xmlns:us-types=\"http://fasb.org/us-types/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:country=\"http://xbrl.sec.gov/country/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:srt-roles=\"http://fasb.org/srt-roles/2023\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:num=\"http://www.xbrl.org/dtr/type/numeric\" xmlns:nonnum=\"http://www.xbrl.org/dtr/type/non-numeric\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:gpox=\"http://gpox.com/20240131\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://gpox.com/20240131\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/currency/2023\" schemaLocation=\"https://xbrl.sec.gov/currency/2023/currency-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/non-numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/exch/2023\" schemaLocation=\"https://xbrl.sec.gov/exch/2023/exch-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/arcrole/fact-explanatoryFact\" schemaLocation=\"http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/negated\" schemaLocation=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/net\" schemaLocation=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/naics/2023\" schemaLocation=\"https://xbrl.sec.gov/naics/2023/naics-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/sic/2023\" schemaLocation=\"https://xbrl.sec.gov/sic/2023/sic-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20240131.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"loc_us-gaapAccountingPoliciesAbstract_b40d45\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable_dedcec\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract_b40d45\" xlink:to=\"loc_us-gaapStatementTable_dedcec\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"loc_us-gaapStatementLineItems_c51bd5\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapStatementLineItems_c51bd5\" order=\"2000\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"loc_us-gaapStatementClassOfStockAxis_5dff43\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapStatementClassOfStockAxis_5dff43\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain_959e7a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementClassOfStockAxis_5dff43\" xlink:to=\"loc_us-gaapClassOfStockDomain_959e7a\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"loc_us-gaapDerivativeInstrumentRiskAxis_6dc36b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapDerivativeInstrumentRiskAxis_6dc36b\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain_f84ff6\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis_6dc36b\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain_f84ff6\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"loc_us-gaapShortTermDebtTypeAxis_59f7a0\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapShortTermDebtTypeAxis_59f7a0\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain_d90d5d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis_59f7a0\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain_d90d5d\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_b04ada\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_b04ada\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_7bb2d8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_b04ada\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_7bb2d8\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis_95587e\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis_95587e\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis_95587e\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis\" xlink:label=\"loc_srtProductOrServiceAxis_1da726\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_srtProductOrServiceAxis_1da726\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain_1214b2\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductOrServiceAxis_1da726\" xlink:to=\"loc_srtProductsAndServicesDomain_1214b2\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis\" xlink:label=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_400e95\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_400e95\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_dafe46\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_400e95\" xlink:to=\"loc_us-gaapRelatedPartyDomain_dafe46\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember_422c96\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_959e7a\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember_422c96\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember_f62b06\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain_f84ff6\" xlink:to=\"loc_gpoxWarrantsMember_f62b06\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember_071bc0\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain_d90d5d\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember_071bc0\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember_95e8a7\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_959e7a\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember_95e8a7\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember_0ff0c9\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_7bb2d8\" xlink:to=\"loc_us-gaapAccountsReceivableMember_0ff0c9\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember_15d196\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember_15d196\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember_4a54f2\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember_4a54f2\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_fa58ae\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_7bb2d8\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_fa58ae\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember_4e8923\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember_4e8923\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember_25ee13\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_1214b2\" xlink:to=\"loc_us-gaapProductMember_25ee13\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_271437\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_1214b2\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_271437\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember_c914a3\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_dafe46\" xlink:to=\"loc_gpoxMrVaporMember_c914a3\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember_309143\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_dafe46\" xlink:to=\"loc_gpoxNutriumphMember_309143\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember_62ebc1\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_dafe46\" xlink:to=\"loc_gpoxDistroMember_62ebc1\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_LoonMember\" xlink:label=\"loc_gpoxLoonMember_0f91ce\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_dafe46\" xlink:to=\"loc_gpoxLoonMember_0f91ce\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ThreeCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxThreeCustomerConcentrationRiskMember_4ddc97\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" xlink:to=\"loc_gpoxThreeCustomerConcentrationRiskMember_4ddc97\" order=\"126\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilities\" xlink:label=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities_53e2eb\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities_53e2eb\" order=\"1\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent_c2a659\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent_c2a659\" order=\"2\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers_f92e1d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_srtPayablesToCustomers_f92e1d\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding_41d5df\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding_41d5df\" order=\"4\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue_db3e42\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue_db3e42\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent_7bce5a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent_7bce5a\" order=\"6\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent_9ca2b6\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent_9ca2b6\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent_cc7885\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent_cc7885\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue_3e19bd\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapCostOfRevenue_3e19bd\" order=\"9\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_56eff1\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_56eff1\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues_d0250e\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapRevenues_d0250e\" order=\"11\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit_0a2074\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapGrossProfit_0a2074\" order=\"12\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit_ab5844\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapSecurityDeposit_ab5844\" order=\"13\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet_c6ecd3\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapInventoryNet_c6ecd3\" order=\"14\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_70a772\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_70a772\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation\" xlink:label=\"loc_us-gaapShareBasedCompensation_ebc95b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapShareBasedCompensation_ebc95b\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices_1ce66a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_gpoxPrepaidServices_1ce66a\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1_5c856d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1_5c856d\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding_fc0a7e\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding_fc0a7e\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding_a19485\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding_a19485\" order=\"20\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued\" xlink:label=\"loc_us-gaapPreferredStockSharesIssued_c23d90\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapPreferredStockSharesIssued_c23d90\" order=\"21\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20240131.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase 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xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" order=\"90\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis\" xlink:label=\"loc_srtProductOrServiceAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_srtProductOrServiceAxis\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srtProductOrServiceAxis\" xlink:to=\"loc_srtProductsAndServicesDomain\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srtProductOrServiceAxis\" xlink:to=\"loc_srtProductsAndServicesDomain_10\" order=\"110\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis\" xlink:label=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" 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xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain\" xlink:to=\"loc_gpoxWarrantsMember\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapAccountsReceivableMember\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_us-gaapProductMember\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\"/>\n 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xlink:label=\"loc_gpoxDistroMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxDistroMember\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_LoonMember\" xlink:label=\"loc_gpoxLoonMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxLoonMember\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ThreeCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxThreeCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxThreeCustomerConcentrationRiskMember\" order=\"126\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilities\" xlink:label=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_srtPayablesToCustomers\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCostOfRevenue\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapRevenues\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapGrossProfit\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapSecurityDeposit\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapInventoryNet\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation\" xlink:label=\"loc_us-gaapShareBasedCompensation\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapShareBasedCompensation\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaidServices\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued\" xlink:label=\"loc_us-gaapPreferredStockSharesIssued\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPreferredStockSharesIssued\" order=\"21\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"us-gaap_ProductMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductMember\" xlink:to=\"us-gaap_ProductMember_lbl_239908\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductMember_lbl_239908\" xml:lang=\"en-US\">Merchandise And Product Sales [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation\" xlink:label=\"us-gaap_ShareBasedCompensation\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ShareBasedCompensation\" xlink:to=\"us-gaap_ShareBasedCompensation_lbl_619c44\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ShareBasedCompensation_lbl_619c44\" xml:lang=\"en-US\">Stock-based compensation expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConvertibleNotesPayableMember\" xlink:to=\"us-gaap_ConvertibleNotesPayableMember_lbl_c11e4b\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember_lbl_c11e4b\" xml:lang=\"en-US\">Convertible Notes [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_ab9107\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_ab9107\" xml:lang=\"en-US\">Concentration Risk By Benchmark Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"us-gaap_StatementClassOfStockAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementClassOfStockAxis\" xlink:to=\"us-gaap_StatementClassOfStockAxis_lbl_337313\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementClassOfStockAxis_lbl_337313\" xml:lang=\"en-US\">Statement Class Of Stock Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ThreeCustomerConcentrationRiskMember\" xlink:label=\"gpox_ThreeCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ThreeCustomerConcentrationRiskMember\" xlink:to=\"gpox_ThreeCustomerConcentrationRiskMember_lbl_298513\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ThreeCustomerConcentrationRiskMember_lbl_298513\" xml:lang=\"en-US\">Customer 3 [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_DistroMember\" xlink:label=\"gpox_DistroMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_DistroMember\" xlink:to=\"gpox_DistroMember_lbl_17f2b3\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_DistroMember_lbl_17f2b3\" xml:lang=\"en-US\">Distro [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_949651\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_d96d3d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_949651\" xml:lang=\"en-US\">Accounts receivable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_d96d3d\" xml:lang=\"en-US\">Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"us-gaap_SecurityDeposit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_afb584\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_d19e9b\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SecurityDeposit_lbl_afb584\" xml:lang=\"en-US\">Security Deposit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_SecurityDeposit_lbl_d19e9b\" xml:lang=\"en-US\">Security deposit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:to=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_94bcff\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_94bcff\" xml:lang=\"en-US\">Cash and cash equivalents</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl_c11287\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl_c11287\" xml:lang=\"en-US\">Sales Revenue [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"srt_PayablesToCustomers\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_PayablesToCustomers\" xlink:to=\"srt_PayablesToCustomers_lbl_cb4ae1\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_PayablesToCustomers_lbl_cb4ae1\" xml:lang=\"en-US\">Stock payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"us-gaap_CostOfRevenue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_d4e5be\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_f6b533\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfRevenue_lbl_d4e5be\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CostOfRevenue_lbl_f6b533\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"us-gaap_StatementLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementLineItems\" xlink:to=\"us-gaap_StatementLineItems_lbl_596cf1\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementLineItems_lbl_596cf1\" xml:lang=\"en-US\">Statement [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"us-gaap_GrossProfit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_b7f42e\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_4\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_5cb9e1\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/totalLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_b7f42e\" xml:lang=\"en-US\">Gross Profit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GrossProfit_lbl_4\" xml:lang=\"en-US\">[Gross Profit]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_5cb9e1\" xml:lang=\"en-US\">Gross profit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableTradeCurrent\" xlink:to=\"us-gaap_AccountsPayableTradeCurrent_lbl_b1ae44\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent_lbl_b1ae44\" xml:lang=\"en-US\">Trade payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ExecutivesAndSeniorManagementMember\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ExecutivesAndSeniorManagementMember\" xlink:to=\"gpox_ExecutivesAndSeniorManagementMember_lbl_4bee8f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember_lbl_4bee8f\" xml:lang=\"en-US\">Executives and senior management [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConversionOfStockSharesConverted1\" xlink:to=\"us-gaap_ConversionOfStockSharesConverted1_lbl_8b0068\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1_lbl_8b0068\" xml:lang=\"en-US\">Convertible shares</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2aec34\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2aec34\" xml:lang=\"en-US\">Series A Non - Voting Redeemable Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_d7fe14\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_d7fe14\" xml:lang=\"en-US\">Series A Non-Voting Redeemable Preferred stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"us-gaap_CommonStockSharesOutstanding\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_60834b\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_4110a3\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_90ea8e\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_60834b\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_4110a3\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_90ea8e\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_0a82f2\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_0a82f2\" xml:lang=\"en-US\">Concentration Risk By Type Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_MrVaporMember\" xlink:label=\"gpox_MrVaporMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_MrVaporMember\" xlink:to=\"gpox_MrVaporMember_lbl_53b0c8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_MrVaporMember_lbl_53b0c8\" xml:lang=\"en-US\">Mr. Vapor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TotalCustomerConcentrationRiskMember\" xlink:to=\"gpox_TotalCustomerConcentrationRiskMember_lbl_fb9d80\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember_lbl_fb9d80\" xml:lang=\"en-US\">Customer Total [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_CapitalStockPayableMember\" xlink:label=\"gpox_CapitalStockPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_CapitalStockPayableMember\" xlink:to=\"gpox_CapitalStockPayableMember_lbl_22a014\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_CapitalStockPayableMember_lbl_22a014\" xml:lang=\"en-US\">Capital Stock Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"us-gaap_SeriesAPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesAPreferredStockMember\" xlink:to=\"us-gaap_SeriesAPreferredStockMember_lbl_c15354\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesAPreferredStockMember_lbl_c15354\" xml:lang=\"en-US\">Series A Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"us-gaap_InventoryNet\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_d64846\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_97c036\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_InventoryNet_lbl_d64846\" xml:lang=\"en-US\">Inventory</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_InventoryNet_lbl_97c036\" xml:lang=\"en-US\">Inventory</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"us-gaap_PrepaidExpenseCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_224694\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_99c3f6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_224694\" xml:lang=\"en-US\">Prepaid expenses</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_99c3f6\" xml:lang=\"en-US\">Prepaid expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"us-gaap_AccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableMember\" xlink:to=\"us-gaap_AccountsReceivableMember_lbl_3ba1ec\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableMember_lbl_3ba1ec\" xml:lang=\"en-US\">Accounts Receivable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"gpox_OrdinaryCommonStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_OrdinaryCommonStockMember\" xlink:to=\"gpox_OrdinaryCommonStockMember_lbl_e9629c\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_OrdinaryCommonStockMember_lbl_e9629c\" xml:lang=\"en-US\">Ordinary Common Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_BrettHPojunisMember\" xlink:label=\"gpox_BrettHPojunisMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_BrettHPojunisMember\" xlink:to=\"gpox_BrettHPojunisMember_lbl_1ccce6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_BrettHPojunisMember_lbl_1ccce6\" xml:lang=\"en-US\">Brett H. Pojunis [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TwoCustomerConcentrationRiskMember\" xlink:to=\"gpox_TwoCustomerConcentrationRiskMember_lbl_488d39\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember_lbl_488d39\" xml:lang=\"en-US\">Customer 2 [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"us-gaap_StatementTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementTable\" xlink:to=\"us-gaap_StatementTable_lbl_830c88\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementTable_lbl_830c88\" xml:lang=\"en-US\">Statement [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesCPreferredStockMember\" xlink:label=\"us-gaap_SeriesCPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesCPreferredStockMember\" xlink:to=\"us-gaap_SeriesCPreferredStockMember_lbl_32b1cb\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesCPreferredStockMember\" xlink:to=\"us-gaap_SeriesCPreferredStockMember_lbl_345296\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesCPreferredStockMember_lbl_32b1cb\" xml:lang=\"en-US\">Series C Preferred Stock [Member]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_SeriesCPreferredStockMember_lbl_345296\" xml:lang=\"en-US\">Series C Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_StockPayableNonAffiliatesMember\" xlink:label=\"gpox_StockPayableNonAffiliatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockPayableNonAffiliatesMember\" xlink:to=\"gpox_StockPayableNonAffiliatesMember_lbl_982d4d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockPayableNonAffiliatesMember_lbl_982d4d\" xml:lang=\"en-US\">Stock Payable Non Affiliates [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaidServices\" xlink:label=\"gpox_PrepaidServices\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaidServices\" xlink:to=\"gpox_PrepaidServices_lbl_658828\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaidServices_lbl_658828\" xml:lang=\"en-US\">Prepaid services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_EmployeesMember\" xlink:label=\"gpox_EmployeesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_EmployeesMember\" xlink:to=\"gpox_EmployeesMember_lbl_b28dde\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_EmployeesMember_lbl_b28dde\" xml:lang=\"en-US\">Employees [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_DerivativeInstrumentRiskAxis\" xlink:to=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_ff8aa4\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_ff8aa4\" xml:lang=\"en-US\">Derivative Instrument Risk Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_LoonMember\" xlink:label=\"gpox_LoonMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_LoonMember\" xlink:to=\"gpox_LoonMember_lbl_8fabff\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_LoonMember_lbl_8fabff\" xml:lang=\"en-US\">Loon [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_OtherLiabilitiesCurrent\" xlink:to=\"us-gaap_OtherLiabilitiesCurrent_lbl_5ec516\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent_lbl_5ec516\" xml:lang=\"en-US\">Payroll liabilities</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:to=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_7dddd6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_7dddd6\" xml:lang=\"en-US\">Prepayment for common shares issued to consultants</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"us-gaap_ShortTermDebtTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ShortTermDebtTypeAxis\" xlink:to=\"us-gaap_ShortTermDebtTypeAxis_lbl_376f9d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ShortTermDebtTypeAxis_lbl_376f9d\" xml:lang=\"en-US\">Short Term Debt Type Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_FounderSeriesANonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember_lbl_730c08\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember_lbl_730c08\" xml:lang=\"en-US\">Founder Series A Non Voting Redeemable Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued\" xlink:label=\"us-gaap_PreferredStockSharesIssued\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PreferredStockSharesIssued\" xlink:to=\"us-gaap_PreferredStockSharesIssued_lbl_8f1797\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PreferredStockSharesIssued\" xlink:to=\"us-gaap_PreferredStockSharesIssued_lbl_1b389b\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PreferredStockSharesIssued\" xlink:to=\"us-gaap_PreferredStockSharesIssued_lbl_97616e\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_PreferredStockSharesIssued_lbl_8f1797\" xml:lang=\"en-US\">Preferred Stock, shares issued</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_PreferredStockSharesIssued_lbl_1b389b\" xml:lang=\"en-US\">Preferred Stock, shares issued</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_PreferredStockSharesIssued_lbl_97616e\" xml:lang=\"en-US\">Series A preferred stock, share issued</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_NutriumphMember\" xlink:label=\"gpox_NutriumphMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_NutriumphMember\" xlink:to=\"gpox_NutriumphMember_lbl_870442\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_NutriumphMember_lbl_870442\" xml:lang=\"en-US\">Nutriumph [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"gpox_ShippingRecoveredMerchandiseSalesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ShippingRecoveredMerchandiseSalesMember\" 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of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=gpox:OneCustomerConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember']"
179
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns:xl=\"http://www.xbrl.org/2003/XLink\" xmlns:ref=\"http://www.xbrl.org/2006/ref\" xmlns:currency=\"http://xbrl.sec.gov/currency/2023\" xmlns:us-gaap-att=\"http://fasb.org/us-gaap/attributes\" xmlns:sic=\"http://xbrl.sec.gov/sic/2023\" xmlns:exch=\"http://xbrl.sec.gov/exch/2023\" xmlns:invest=\"http://xbrl.sec.gov/invest/2013-01-31\" xmlns:negated=\"http://www.xbrl.org/2009/role/negated\" xmlns:naics=\"http://xbrl.sec.gov/naics/2023\" xmlns:us-types=\"http://fasb.org/us-types/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:country=\"http://xbrl.sec.gov/country/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:srt-roles=\"http://fasb.org/srt-roles/2023\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:num=\"http://www.xbrl.org/dtr/type/numeric\" xmlns:nonnum=\"http://www.xbrl.org/dtr/type/non-numeric\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:gpox=\"http://gpox.com/20240131\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://gpox.com/20240131\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/currency/2023\" schemaLocation=\"https://xbrl.sec.gov/currency/2023/currency-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/non-numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/exch/2023\" schemaLocation=\"https://xbrl.sec.gov/exch/2023/exch-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/arcrole/fact-explanatoryFact\" schemaLocation=\"http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/negated\" schemaLocation=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/net\" schemaLocation=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/naics/2023\" schemaLocation=\"https://xbrl.sec.gov/naics/2023/naics-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/sic/2023\" schemaLocation=\"https://xbrl.sec.gov/sic/2023/sic-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20240131.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" 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xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"loc_us-gaapStatementClassOfStockAxis_5dff43\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapStatementClassOfStockAxis_5dff43\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain_959e7a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementClassOfStockAxis_5dff43\" xlink:to=\"loc_us-gaapClassOfStockDomain_959e7a\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" 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xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_70a772\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation\" xlink:label=\"loc_us-gaapShareBasedCompensation_ebc95b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapShareBasedCompensation_ebc95b\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices_1ce66a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_gpoxPrepaidServices_1ce66a\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1_5c856d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1_5c856d\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding_fc0a7e\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding_fc0a7e\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding_a19485\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding_a19485\" order=\"20\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued\" xlink:label=\"loc_us-gaapPreferredStockSharesIssued_c23d90\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapPreferredStockSharesIssued_c23d90\" order=\"21\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20240131.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase 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xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapStatementTable\" order=\"2000\" xbrldt:contextElement=\"segment\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"loc_us-gaapStatementClassOfStockAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapStatementClassOfStockAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" 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xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapDerivativeInstrumentRiskAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain_10\" order=\"40\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"loc_us-gaapShortTermDebtTypeAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapShortTermDebtTypeAxis\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain_10\" order=\"50\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" 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<link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"80\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" order=\"90\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis\" xlink:label=\"loc_srtProductOrServiceAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_srtProductOrServiceAxis\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srtProductOrServiceAxis\" xlink:to=\"loc_srtProductsAndServicesDomain\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srtProductOrServiceAxis\" xlink:to=\"loc_srtProductsAndServicesDomain_10\" order=\"110\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis\" xlink:label=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain_10\" order=\"130\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain\" xlink:to=\"loc_gpoxWarrantsMember\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapAccountsReceivableMember\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_us-gaapProductMember\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxMrVaporMember\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxNutriumphMember\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxDistroMember\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_LoonMember\" xlink:label=\"loc_gpoxLoonMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxLoonMember\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ThreeCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxThreeCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxThreeCustomerConcentrationRiskMember\" order=\"126\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilities\" xlink:label=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_srtPayablesToCustomers\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCostOfRevenue\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapRevenues\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapGrossProfit\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapSecurityDeposit\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapInventoryNet\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation\" xlink:label=\"loc_us-gaapShareBasedCompensation\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapShareBasedCompensation\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaidServices\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued\" xlink:label=\"loc_us-gaapPreferredStockSharesIssued\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPreferredStockSharesIssued\" order=\"21\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"us-gaap_ProductMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductMember\" xlink:to=\"us-gaap_ProductMember_lbl_239908\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductMember_lbl_239908\" xml:lang=\"en-US\">Merchandise And Product Sales [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation\" xlink:label=\"us-gaap_ShareBasedCompensation\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ShareBasedCompensation\" xlink:to=\"us-gaap_ShareBasedCompensation_lbl_619c44\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ShareBasedCompensation_lbl_619c44\" xml:lang=\"en-US\">Stock-based compensation expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConvertibleNotesPayableMember\" xlink:to=\"us-gaap_ConvertibleNotesPayableMember_lbl_c11e4b\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember_lbl_c11e4b\" xml:lang=\"en-US\">Convertible Notes [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_ab9107\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_ab9107\" xml:lang=\"en-US\">Concentration Risk By Benchmark Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"us-gaap_StatementClassOfStockAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementClassOfStockAxis\" xlink:to=\"us-gaap_StatementClassOfStockAxis_lbl_337313\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementClassOfStockAxis_lbl_337313\" xml:lang=\"en-US\">Statement Class Of Stock Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ThreeCustomerConcentrationRiskMember\" xlink:label=\"gpox_ThreeCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ThreeCustomerConcentrationRiskMember\" xlink:to=\"gpox_ThreeCustomerConcentrationRiskMember_lbl_298513\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ThreeCustomerConcentrationRiskMember_lbl_298513\" xml:lang=\"en-US\">Customer 3 [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_DistroMember\" xlink:label=\"gpox_DistroMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_DistroMember\" xlink:to=\"gpox_DistroMember_lbl_17f2b3\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_DistroMember_lbl_17f2b3\" xml:lang=\"en-US\">Distro [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_949651\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_d96d3d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_949651\" xml:lang=\"en-US\">Accounts receivable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_d96d3d\" xml:lang=\"en-US\">Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"us-gaap_SecurityDeposit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_afb584\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_d19e9b\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SecurityDeposit_lbl_afb584\" xml:lang=\"en-US\">Security Deposit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_SecurityDeposit_lbl_d19e9b\" xml:lang=\"en-US\">Security deposit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:to=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_94bcff\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_94bcff\" xml:lang=\"en-US\">Cash and cash equivalents</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl_c11287\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl_c11287\" xml:lang=\"en-US\">Sales Revenue [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"srt_PayablesToCustomers\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_PayablesToCustomers\" xlink:to=\"srt_PayablesToCustomers_lbl_cb4ae1\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_PayablesToCustomers_lbl_cb4ae1\" xml:lang=\"en-US\">Stock payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"us-gaap_CostOfRevenue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_d4e5be\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_f6b533\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfRevenue_lbl_d4e5be\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CostOfRevenue_lbl_f6b533\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"us-gaap_StatementLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementLineItems\" xlink:to=\"us-gaap_StatementLineItems_lbl_596cf1\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementLineItems_lbl_596cf1\" xml:lang=\"en-US\">Statement [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"us-gaap_GrossProfit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_b7f42e\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_4\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_5cb9e1\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/totalLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_b7f42e\" xml:lang=\"en-US\">Gross Profit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GrossProfit_lbl_4\" xml:lang=\"en-US\">[Gross Profit]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_5cb9e1\" xml:lang=\"en-US\">Gross profit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableTradeCurrent\" xlink:to=\"us-gaap_AccountsPayableTradeCurrent_lbl_b1ae44\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent_lbl_b1ae44\" xml:lang=\"en-US\">Trade payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ExecutivesAndSeniorManagementMember\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ExecutivesAndSeniorManagementMember\" xlink:to=\"gpox_ExecutivesAndSeniorManagementMember_lbl_4bee8f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember_lbl_4bee8f\" xml:lang=\"en-US\">Executives and senior management [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConversionOfStockSharesConverted1\" xlink:to=\"us-gaap_ConversionOfStockSharesConverted1_lbl_8b0068\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1_lbl_8b0068\" xml:lang=\"en-US\">Convertible shares</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2aec34\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2aec34\" xml:lang=\"en-US\">Series A Non - Voting Redeemable Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_d7fe14\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_d7fe14\" xml:lang=\"en-US\">Series A Non-Voting Redeemable Preferred stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"us-gaap_CommonStockSharesOutstanding\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_60834b\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_4110a3\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_90ea8e\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_60834b\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_4110a3\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_90ea8e\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_0a82f2\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_0a82f2\" xml:lang=\"en-US\">Concentration Risk By Type Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_MrVaporMember\" xlink:label=\"gpox_MrVaporMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_MrVaporMember\" xlink:to=\"gpox_MrVaporMember_lbl_53b0c8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_MrVaporMember_lbl_53b0c8\" xml:lang=\"en-US\">Mr. Vapor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TotalCustomerConcentrationRiskMember\" xlink:to=\"gpox_TotalCustomerConcentrationRiskMember_lbl_fb9d80\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember_lbl_fb9d80\" xml:lang=\"en-US\">Customer Total [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_CapitalStockPayableMember\" xlink:label=\"gpox_CapitalStockPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_CapitalStockPayableMember\" xlink:to=\"gpox_CapitalStockPayableMember_lbl_22a014\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_CapitalStockPayableMember_lbl_22a014\" xml:lang=\"en-US\">Capital Stock Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"us-gaap_SeriesAPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesAPreferredStockMember\" xlink:to=\"us-gaap_SeriesAPreferredStockMember_lbl_c15354\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesAPreferredStockMember_lbl_c15354\" xml:lang=\"en-US\">Series A Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"us-gaap_InventoryNet\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_d64846\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_97c036\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_InventoryNet_lbl_d64846\" xml:lang=\"en-US\">Inventory</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_InventoryNet_lbl_97c036\" xml:lang=\"en-US\">Inventory</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"us-gaap_PrepaidExpenseCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_224694\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_99c3f6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_224694\" xml:lang=\"en-US\">Prepaid expenses</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_99c3f6\" xml:lang=\"en-US\">Prepaid expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"us-gaap_AccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableMember\" xlink:to=\"us-gaap_AccountsReceivableMember_lbl_3ba1ec\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableMember_lbl_3ba1ec\" xml:lang=\"en-US\">Accounts Receivable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"gpox_OrdinaryCommonStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_OrdinaryCommonStockMember\" xlink:to=\"gpox_OrdinaryCommonStockMember_lbl_e9629c\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_OrdinaryCommonStockMember_lbl_e9629c\" xml:lang=\"en-US\">Ordinary Common Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_BrettHPojunisMember\" xlink:label=\"gpox_BrettHPojunisMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_BrettHPojunisMember\" xlink:to=\"gpox_BrettHPojunisMember_lbl_1ccce6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_BrettHPojunisMember_lbl_1ccce6\" xml:lang=\"en-US\">Brett H. Pojunis [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TwoCustomerConcentrationRiskMember\" xlink:to=\"gpox_TwoCustomerConcentrationRiskMember_lbl_488d39\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember_lbl_488d39\" xml:lang=\"en-US\">Customer 2 [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"us-gaap_StatementTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementTable\" xlink:to=\"us-gaap_StatementTable_lbl_830c88\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementTable_lbl_830c88\" xml:lang=\"en-US\">Statement [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesCPreferredStockMember\" xlink:label=\"us-gaap_SeriesCPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesCPreferredStockMember\" xlink:to=\"us-gaap_SeriesCPreferredStockMember_lbl_32b1cb\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesCPreferredStockMember\" xlink:to=\"us-gaap_SeriesCPreferredStockMember_lbl_345296\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesCPreferredStockMember_lbl_32b1cb\" xml:lang=\"en-US\">Series C Preferred Stock [Member]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_SeriesCPreferredStockMember_lbl_345296\" xml:lang=\"en-US\">Series C Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_StockPayableNonAffiliatesMember\" xlink:label=\"gpox_StockPayableNonAffiliatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockPayableNonAffiliatesMember\" xlink:to=\"gpox_StockPayableNonAffiliatesMember_lbl_982d4d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockPayableNonAffiliatesMember_lbl_982d4d\" xml:lang=\"en-US\">Stock Payable Non Affiliates [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaidServices\" xlink:label=\"gpox_PrepaidServices\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaidServices\" xlink:to=\"gpox_PrepaidServices_lbl_658828\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaidServices_lbl_658828\" xml:lang=\"en-US\">Prepaid services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_EmployeesMember\" xlink:label=\"gpox_EmployeesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_EmployeesMember\" xlink:to=\"gpox_EmployeesMember_lbl_b28dde\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_EmployeesMember_lbl_b28dde\" xml:lang=\"en-US\">Employees [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_DerivativeInstrumentRiskAxis\" xlink:to=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_ff8aa4\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_ff8aa4\" xml:lang=\"en-US\">Derivative Instrument Risk Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_LoonMember\" xlink:label=\"gpox_LoonMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_LoonMember\" xlink:to=\"gpox_LoonMember_lbl_8fabff\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_LoonMember_lbl_8fabff\" xml:lang=\"en-US\">Loon [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_OtherLiabilitiesCurrent\" xlink:to=\"us-gaap_OtherLiabilitiesCurrent_lbl_5ec516\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent_lbl_5ec516\" xml:lang=\"en-US\">Payroll liabilities</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:to=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_7dddd6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_7dddd6\" xml:lang=\"en-US\">Prepayment for common shares issued to consultants</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"us-gaap_ShortTermDebtTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ShortTermDebtTypeAxis\" xlink:to=\"us-gaap_ShortTermDebtTypeAxis_lbl_376f9d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ShortTermDebtTypeAxis_lbl_376f9d\" xml:lang=\"en-US\">Short Term Debt Type Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_FounderSeriesANonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember_lbl_730c08\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember_lbl_730c08\" xml:lang=\"en-US\">Founder Series A Non Voting Redeemable Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued\" xlink:label=\"us-gaap_PreferredStockSharesIssued\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PreferredStockSharesIssued\" xlink:to=\"us-gaap_PreferredStockSharesIssued_lbl_8f1797\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PreferredStockSharesIssued\" xlink:to=\"us-gaap_PreferredStockSharesIssued_lbl_1b389b\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PreferredStockSharesIssued\" xlink:to=\"us-gaap_PreferredStockSharesIssued_lbl_97616e\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_PreferredStockSharesIssued_lbl_8f1797\" xml:lang=\"en-US\">Preferred Stock, shares issued</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_PreferredStockSharesIssued_lbl_1b389b\" xml:lang=\"en-US\">Preferred Stock, shares issued</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_PreferredStockSharesIssued_lbl_97616e\" xml:lang=\"en-US\">Series A preferred stock, share issued</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_NutriumphMember\" xlink:label=\"gpox_NutriumphMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_NutriumphMember\" xlink:to=\"gpox_NutriumphMember_lbl_870442\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_NutriumphMember_lbl_870442\" xml:lang=\"en-US\">Nutriumph [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"gpox_ShippingRecoveredMerchandiseSalesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:to=\"gpox_ShippingRecoveredMerchandiseSalesMember_lbl_af99fa\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ShippingRecoveredMerchandiseSales\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:gpox=\"http://gpox.com/20240131\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\"><link:schemaRef xlink:href=\"gpox-20240131.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"AsOf2024-01-31\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n </entity>\n <period>\n <instant>2024-01-31</instant>\n </period>\n </context>\n\t<context 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Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:AccountsReceivableMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Asset Class [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:AccountsReceivableMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=gpox:TwoCustomerConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:AccountsReceivableMember']"
180
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns:xl=\"http://www.xbrl.org/2003/XLink\" xmlns:ref=\"http://www.xbrl.org/2006/ref\" xmlns:currency=\"http://xbrl.sec.gov/currency/2023\" xmlns:us-gaap-att=\"http://fasb.org/us-gaap/attributes\" xmlns:sic=\"http://xbrl.sec.gov/sic/2023\" xmlns:exch=\"http://xbrl.sec.gov/exch/2023\" xmlns:invest=\"http://xbrl.sec.gov/invest/2013-01-31\" xmlns:negated=\"http://www.xbrl.org/2009/role/negated\" xmlns:naics=\"http://xbrl.sec.gov/naics/2023\" xmlns:us-types=\"http://fasb.org/us-types/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:country=\"http://xbrl.sec.gov/country/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:srt-roles=\"http://fasb.org/srt-roles/2023\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:num=\"http://www.xbrl.org/dtr/type/numeric\" xmlns:nonnum=\"http://www.xbrl.org/dtr/type/non-numeric\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:gpox=\"http://gpox.com/20240131\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://gpox.com/20240131\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/currency/2023\" schemaLocation=\"https://xbrl.sec.gov/currency/2023/currency-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/non-numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/exch/2023\" schemaLocation=\"https://xbrl.sec.gov/exch/2023/exch-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/arcrole/fact-explanatoryFact\" schemaLocation=\"http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/negated\" schemaLocation=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/net\" schemaLocation=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/naics/2023\" schemaLocation=\"https://xbrl.sec.gov/naics/2023/naics-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/sic/2023\" schemaLocation=\"https://xbrl.sec.gov/sic/2023/sic-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20240131.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"loc_us-gaapAccountingPoliciesAbstract_b40d45\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable_dedcec\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract_b40d45\" xlink:to=\"loc_us-gaapStatementTable_dedcec\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"loc_us-gaapStatementLineItems_c51bd5\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapStatementLineItems_c51bd5\" order=\"2000\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"loc_us-gaapStatementClassOfStockAxis_5dff43\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapStatementClassOfStockAxis_5dff43\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain_959e7a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementClassOfStockAxis_5dff43\" xlink:to=\"loc_us-gaapClassOfStockDomain_959e7a\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"loc_us-gaapDerivativeInstrumentRiskAxis_6dc36b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapDerivativeInstrumentRiskAxis_6dc36b\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain_f84ff6\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis_6dc36b\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain_f84ff6\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"loc_us-gaapShortTermDebtTypeAxis_59f7a0\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapShortTermDebtTypeAxis_59f7a0\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain_d90d5d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis_59f7a0\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain_d90d5d\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_b04ada\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_b04ada\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_7bb2d8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_b04ada\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_7bb2d8\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis_95587e\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis_95587e\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis_95587e\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis\" xlink:label=\"loc_srtProductOrServiceAxis_1da726\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_srtProductOrServiceAxis_1da726\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain_1214b2\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductOrServiceAxis_1da726\" xlink:to=\"loc_srtProductsAndServicesDomain_1214b2\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis\" xlink:label=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_400e95\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_400e95\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_dafe46\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_400e95\" xlink:to=\"loc_us-gaapRelatedPartyDomain_dafe46\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember_422c96\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_959e7a\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember_422c96\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember_f62b06\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain_f84ff6\" xlink:to=\"loc_gpoxWarrantsMember_f62b06\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember_071bc0\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain_d90d5d\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember_071bc0\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember_95e8a7\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_959e7a\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember_95e8a7\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember_0ff0c9\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_7bb2d8\" xlink:to=\"loc_us-gaapAccountsReceivableMember_0ff0c9\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember_15d196\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember_15d196\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember_4a54f2\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember_4a54f2\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_fa58ae\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_7bb2d8\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_fa58ae\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember_4e8923\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember_4e8923\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember_25ee13\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_1214b2\" xlink:to=\"loc_us-gaapProductMember_25ee13\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_271437\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_1214b2\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_271437\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember_c914a3\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_dafe46\" xlink:to=\"loc_gpoxMrVaporMember_c914a3\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember_309143\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_dafe46\" xlink:to=\"loc_gpoxNutriumphMember_309143\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember_62ebc1\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_dafe46\" xlink:to=\"loc_gpoxDistroMember_62ebc1\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_LoonMember\" xlink:label=\"loc_gpoxLoonMember_0f91ce\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_dafe46\" xlink:to=\"loc_gpoxLoonMember_0f91ce\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ThreeCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxThreeCustomerConcentrationRiskMember_4ddc97\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" xlink:to=\"loc_gpoxThreeCustomerConcentrationRiskMember_4ddc97\" order=\"126\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilities\" xlink:label=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities_53e2eb\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities_53e2eb\" order=\"1\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent_c2a659\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent_c2a659\" order=\"2\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers_f92e1d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_srtPayablesToCustomers_f92e1d\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding_41d5df\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding_41d5df\" order=\"4\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue_db3e42\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue_db3e42\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent_7bce5a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent_7bce5a\" order=\"6\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent_9ca2b6\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent_9ca2b6\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent_cc7885\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent_cc7885\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" 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xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srtProductOrServiceAxis\" xlink:to=\"loc_srtProductsAndServicesDomain_10\" order=\"110\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis\" xlink:label=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain_10\" order=\"130\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain\" xlink:to=\"loc_gpoxWarrantsMember\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapAccountsReceivableMember\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_us-gaapProductMember\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxMrVaporMember\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxNutriumphMember\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxDistroMember\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_LoonMember\" xlink:label=\"loc_gpoxLoonMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxLoonMember\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ThreeCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxThreeCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxThreeCustomerConcentrationRiskMember\" order=\"126\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilities\" xlink:label=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_srtPayablesToCustomers\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCostOfRevenue\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapRevenues\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapGrossProfit\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapSecurityDeposit\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapInventoryNet\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation\" xlink:label=\"loc_us-gaapShareBasedCompensation\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapShareBasedCompensation\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaidServices\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued\" xlink:label=\"loc_us-gaapPreferredStockSharesIssued\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPreferredStockSharesIssued\" order=\"21\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"us-gaap_ProductMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductMember\" xlink:to=\"us-gaap_ProductMember_lbl_239908\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductMember_lbl_239908\" xml:lang=\"en-US\">Merchandise And Product Sales [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation\" xlink:label=\"us-gaap_ShareBasedCompensation\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ShareBasedCompensation\" xlink:to=\"us-gaap_ShareBasedCompensation_lbl_619c44\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ShareBasedCompensation_lbl_619c44\" xml:lang=\"en-US\">Stock-based compensation expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConvertibleNotesPayableMember\" xlink:to=\"us-gaap_ConvertibleNotesPayableMember_lbl_c11e4b\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember_lbl_c11e4b\" xml:lang=\"en-US\">Convertible Notes [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_ab9107\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_ab9107\" xml:lang=\"en-US\">Concentration Risk By Benchmark Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"us-gaap_StatementClassOfStockAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementClassOfStockAxis\" xlink:to=\"us-gaap_StatementClassOfStockAxis_lbl_337313\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementClassOfStockAxis_lbl_337313\" xml:lang=\"en-US\">Statement Class Of Stock Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ThreeCustomerConcentrationRiskMember\" xlink:label=\"gpox_ThreeCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ThreeCustomerConcentrationRiskMember\" xlink:to=\"gpox_ThreeCustomerConcentrationRiskMember_lbl_298513\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ThreeCustomerConcentrationRiskMember_lbl_298513\" xml:lang=\"en-US\">Customer 3 [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_DistroMember\" xlink:label=\"gpox_DistroMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_DistroMember\" xlink:to=\"gpox_DistroMember_lbl_17f2b3\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_DistroMember_lbl_17f2b3\" xml:lang=\"en-US\">Distro [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_949651\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_d96d3d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_949651\" xml:lang=\"en-US\">Accounts receivable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_d96d3d\" xml:lang=\"en-US\">Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"us-gaap_SecurityDeposit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_afb584\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_d19e9b\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SecurityDeposit_lbl_afb584\" xml:lang=\"en-US\">Security Deposit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_SecurityDeposit_lbl_d19e9b\" xml:lang=\"en-US\">Security deposit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:to=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_94bcff\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_94bcff\" xml:lang=\"en-US\">Cash and cash equivalents</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl_c11287\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl_c11287\" xml:lang=\"en-US\">Sales Revenue [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"srt_PayablesToCustomers\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_PayablesToCustomers\" xlink:to=\"srt_PayablesToCustomers_lbl_cb4ae1\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_PayablesToCustomers_lbl_cb4ae1\" xml:lang=\"en-US\">Stock payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"us-gaap_CostOfRevenue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_d4e5be\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_f6b533\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfRevenue_lbl_d4e5be\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CostOfRevenue_lbl_f6b533\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"us-gaap_StatementLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementLineItems\" xlink:to=\"us-gaap_StatementLineItems_lbl_596cf1\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementLineItems_lbl_596cf1\" xml:lang=\"en-US\">Statement [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"us-gaap_GrossProfit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_b7f42e\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_4\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_5cb9e1\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/totalLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_b7f42e\" xml:lang=\"en-US\">Gross Profit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GrossProfit_lbl_4\" xml:lang=\"en-US\">[Gross Profit]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_5cb9e1\" xml:lang=\"en-US\">Gross profit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableTradeCurrent\" xlink:to=\"us-gaap_AccountsPayableTradeCurrent_lbl_b1ae44\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent_lbl_b1ae44\" xml:lang=\"en-US\">Trade payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ExecutivesAndSeniorManagementMember\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ExecutivesAndSeniorManagementMember\" xlink:to=\"gpox_ExecutivesAndSeniorManagementMember_lbl_4bee8f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember_lbl_4bee8f\" xml:lang=\"en-US\">Executives and senior management [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConversionOfStockSharesConverted1\" xlink:to=\"us-gaap_ConversionOfStockSharesConverted1_lbl_8b0068\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1_lbl_8b0068\" xml:lang=\"en-US\">Convertible shares</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2aec34\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2aec34\" xml:lang=\"en-US\">Series A Non - Voting Redeemable Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_d7fe14\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_d7fe14\" xml:lang=\"en-US\">Series A Non-Voting Redeemable Preferred stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"us-gaap_CommonStockSharesOutstanding\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_60834b\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_4110a3\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_90ea8e\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_60834b\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_4110a3\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_90ea8e\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_0a82f2\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_0a82f2\" xml:lang=\"en-US\">Concentration Risk By Type Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_MrVaporMember\" xlink:label=\"gpox_MrVaporMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_MrVaporMember\" xlink:to=\"gpox_MrVaporMember_lbl_53b0c8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_MrVaporMember_lbl_53b0c8\" xml:lang=\"en-US\">Mr. Vapor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TotalCustomerConcentrationRiskMember\" xlink:to=\"gpox_TotalCustomerConcentrationRiskMember_lbl_fb9d80\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember_lbl_fb9d80\" xml:lang=\"en-US\">Customer Total [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_CapitalStockPayableMember\" xlink:label=\"gpox_CapitalStockPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_CapitalStockPayableMember\" xlink:to=\"gpox_CapitalStockPayableMember_lbl_22a014\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_CapitalStockPayableMember_lbl_22a014\" xml:lang=\"en-US\">Capital Stock Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"us-gaap_SeriesAPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesAPreferredStockMember\" xlink:to=\"us-gaap_SeriesAPreferredStockMember_lbl_c15354\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesAPreferredStockMember_lbl_c15354\" xml:lang=\"en-US\">Series A Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"us-gaap_InventoryNet\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_d64846\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_97c036\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_InventoryNet_lbl_d64846\" xml:lang=\"en-US\">Inventory</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_InventoryNet_lbl_97c036\" xml:lang=\"en-US\">Inventory</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"us-gaap_PrepaidExpenseCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_224694\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_99c3f6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_224694\" xml:lang=\"en-US\">Prepaid expenses</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_99c3f6\" xml:lang=\"en-US\">Prepaid expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"us-gaap_AccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableMember\" xlink:to=\"us-gaap_AccountsReceivableMember_lbl_3ba1ec\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableMember_lbl_3ba1ec\" xml:lang=\"en-US\">Accounts Receivable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"gpox_OrdinaryCommonStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_OrdinaryCommonStockMember\" xlink:to=\"gpox_OrdinaryCommonStockMember_lbl_e9629c\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_OrdinaryCommonStockMember_lbl_e9629c\" xml:lang=\"en-US\">Ordinary Common Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_BrettHPojunisMember\" xlink:label=\"gpox_BrettHPojunisMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_BrettHPojunisMember\" xlink:to=\"gpox_BrettHPojunisMember_lbl_1ccce6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_BrettHPojunisMember_lbl_1ccce6\" xml:lang=\"en-US\">Brett H. Pojunis [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TwoCustomerConcentrationRiskMember\" xlink:to=\"gpox_TwoCustomerConcentrationRiskMember_lbl_488d39\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember_lbl_488d39\" xml:lang=\"en-US\">Customer 2 [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"us-gaap_StatementTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementTable\" xlink:to=\"us-gaap_StatementTable_lbl_830c88\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementTable_lbl_830c88\" xml:lang=\"en-US\">Statement [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesCPreferredStockMember\" xlink:label=\"us-gaap_SeriesCPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesCPreferredStockMember\" xlink:to=\"us-gaap_SeriesCPreferredStockMember_lbl_32b1cb\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesCPreferredStockMember\" xlink:to=\"us-gaap_SeriesCPreferredStockMember_lbl_345296\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesCPreferredStockMember_lbl_32b1cb\" xml:lang=\"en-US\">Series C Preferred Stock [Member]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_SeriesCPreferredStockMember_lbl_345296\" xml:lang=\"en-US\">Series C Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_StockPayableNonAffiliatesMember\" xlink:label=\"gpox_StockPayableNonAffiliatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockPayableNonAffiliatesMember\" xlink:to=\"gpox_StockPayableNonAffiliatesMember_lbl_982d4d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockPayableNonAffiliatesMember_lbl_982d4d\" xml:lang=\"en-US\">Stock Payable Non Affiliates [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaidServices\" xlink:label=\"gpox_PrepaidServices\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaidServices\" xlink:to=\"gpox_PrepaidServices_lbl_658828\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaidServices_lbl_658828\" xml:lang=\"en-US\">Prepaid services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_EmployeesMember\" xlink:label=\"gpox_EmployeesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_EmployeesMember\" xlink:to=\"gpox_EmployeesMember_lbl_b28dde\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_EmployeesMember_lbl_b28dde\" xml:lang=\"en-US\">Employees [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_DerivativeInstrumentRiskAxis\" xlink:to=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_ff8aa4\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_ff8aa4\" xml:lang=\"en-US\">Derivative Instrument Risk Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_LoonMember\" xlink:label=\"gpox_LoonMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_LoonMember\" xlink:to=\"gpox_LoonMember_lbl_8fabff\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_LoonMember_lbl_8fabff\" xml:lang=\"en-US\">Loon [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_OtherLiabilitiesCurrent\" xlink:to=\"us-gaap_OtherLiabilitiesCurrent_lbl_5ec516\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent_lbl_5ec516\" xml:lang=\"en-US\">Payroll liabilities</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:to=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_7dddd6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_7dddd6\" xml:lang=\"en-US\">Prepayment for common shares issued to consultants</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"us-gaap_ShortTermDebtTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ShortTermDebtTypeAxis\" xlink:to=\"us-gaap_ShortTermDebtTypeAxis_lbl_376f9d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ShortTermDebtTypeAxis_lbl_376f9d\" xml:lang=\"en-US\">Short Term Debt Type Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_FounderSeriesANonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember_lbl_730c08\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember_lbl_730c08\" xml:lang=\"en-US\">Founder Series A Non Voting Redeemable Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued\" xlink:label=\"us-gaap_PreferredStockSharesIssued\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PreferredStockSharesIssued\" xlink:to=\"us-gaap_PreferredStockSharesIssued_lbl_8f1797\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PreferredStockSharesIssued\" xlink:to=\"us-gaap_PreferredStockSharesIssued_lbl_1b389b\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PreferredStockSharesIssued\" xlink:to=\"us-gaap_PreferredStockSharesIssued_lbl_97616e\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_PreferredStockSharesIssued_lbl_8f1797\" xml:lang=\"en-US\">Preferred Stock, shares issued</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_PreferredStockSharesIssued_lbl_1b389b\" xml:lang=\"en-US\">Preferred Stock, shares issued</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_PreferredStockSharesIssued_lbl_97616e\" xml:lang=\"en-US\">Series A preferred stock, share issued</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_NutriumphMember\" xlink:label=\"gpox_NutriumphMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_NutriumphMember\" xlink:to=\"gpox_NutriumphMember_lbl_870442\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_NutriumphMember_lbl_870442\" xml:lang=\"en-US\">Nutriumph [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"gpox_ShippingRecoveredMerchandiseSalesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:to=\"gpox_ShippingRecoveredMerchandiseSalesMember_lbl_af99fa\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ShippingRecoveredMerchandiseSales\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:gpox=\"http://gpox.com/20240131\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\"><link:schemaRef xlink:href=\"gpox-20240131.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"AsOf2024-01-31\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n </entity>\n <period>\n <instant>2024-01-31</instant>\n </period>\n </context>\n\t<context 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unitRef=\"USD\">514337</us-gaap:AccountsPayableTradeCurrent>\n\t<us-gaap:OtherLiabiliti\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=1764\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=6767\n\n\n[Concept Core]\nID: us-gaap:AccountsReceivableMember\nLabel: Accounts Receivable [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nDue from customers or clients for goods or services that have been delivered or sold.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=8139\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:AccountsReceivableMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Asset Class [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:AccountsReceivableMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=gpox:ThreeCustomerConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:AccountsReceivableMember']"
181
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns:xl=\"http://www.xbrl.org/2003/XLink\" xmlns:ref=\"http://www.xbrl.org/2006/ref\" xmlns:currency=\"http://xbrl.sec.gov/currency/2023\" xmlns:us-gaap-att=\"http://fasb.org/us-gaap/attributes\" xmlns:sic=\"http://xbrl.sec.gov/sic/2023\" xmlns:exch=\"http://xbrl.sec.gov/exch/2023\" xmlns:invest=\"http://xbrl.sec.gov/invest/2013-01-31\" xmlns:negated=\"http://www.xbrl.org/2009/role/negated\" xmlns:naics=\"http://xbrl.sec.gov/naics/2023\" xmlns:us-types=\"http://fasb.org/us-types/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:country=\"http://xbrl.sec.gov/country/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:srt-roles=\"http://fasb.org/srt-roles/2023\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:num=\"http://www.xbrl.org/dtr/type/numeric\" xmlns:nonnum=\"http://www.xbrl.org/dtr/type/non-numeric\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:gpox=\"http://gpox.com/20240131\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://gpox.com/20240131\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/currency/2023\" schemaLocation=\"https://xbrl.sec.gov/currency/2023/currency-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/non-numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/exch/2023\" schemaLocation=\"https://xbrl.sec.gov/exch/2023/exch-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/arcrole/fact-explanatoryFact\" schemaLocation=\"http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/negated\" schemaLocation=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/net\" schemaLocation=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/naics/2023\" schemaLocation=\"https://xbrl.sec.gov/naics/2023/naics-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/sic/2023\" schemaLocation=\"https://xbrl.sec.gov/sic/2023/sic-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20240131.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"loc_us-gaapAccountingPoliciesAbstract_b40d45\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable_dedcec\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract_b40d45\" xlink:to=\"loc_us-gaapStatementTable_dedcec\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"loc_us-gaapStatementLineItems_c51bd5\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapStatementLineItems_c51bd5\" order=\"2000\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"loc_us-gaapStatementClassOfStockAxis_5dff43\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapStatementClassOfStockAxis_5dff43\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain_959e7a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementClassOfStockAxis_5dff43\" xlink:to=\"loc_us-gaapClassOfStockDomain_959e7a\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"loc_us-gaapDerivativeInstrumentRiskAxis_6dc36b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapDerivativeInstrumentRiskAxis_6dc36b\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain_f84ff6\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis_6dc36b\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain_f84ff6\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"loc_us-gaapShortTermDebtTypeAxis_59f7a0\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapShortTermDebtTypeAxis_59f7a0\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain_d90d5d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis_59f7a0\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain_d90d5d\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_b04ada\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_b04ada\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_7bb2d8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_b04ada\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_7bb2d8\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis_95587e\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis_95587e\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis_95587e\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis\" xlink:label=\"loc_srtProductOrServiceAxis_1da726\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_srtProductOrServiceAxis_1da726\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain_1214b2\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductOrServiceAxis_1da726\" xlink:to=\"loc_srtProductsAndServicesDomain_1214b2\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis\" xlink:label=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_400e95\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_400e95\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_dafe46\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_400e95\" xlink:to=\"loc_us-gaapRelatedPartyDomain_dafe46\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember_422c96\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_959e7a\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember_422c96\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember_f62b06\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain_f84ff6\" xlink:to=\"loc_gpoxWarrantsMember_f62b06\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember_071bc0\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain_d90d5d\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember_071bc0\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember_95e8a7\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_959e7a\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember_95e8a7\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember_0ff0c9\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_7bb2d8\" xlink:to=\"loc_us-gaapAccountsReceivableMember_0ff0c9\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember_15d196\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember_15d196\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember_4a54f2\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember_4a54f2\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_fa58ae\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_7bb2d8\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_fa58ae\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember_4e8923\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember_4e8923\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember_25ee13\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_1214b2\" xlink:to=\"loc_us-gaapProductMember_25ee13\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_271437\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_1214b2\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_271437\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember_c914a3\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_dafe46\" xlink:to=\"loc_gpoxMrVaporMember_c914a3\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember_309143\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_dafe46\" xlink:to=\"loc_gpoxNutriumphMember_309143\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember_62ebc1\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_dafe46\" xlink:to=\"loc_gpoxDistroMember_62ebc1\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_LoonMember\" xlink:label=\"loc_gpoxLoonMember_0f91ce\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_dafe46\" xlink:to=\"loc_gpoxLoonMember_0f91ce\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ThreeCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxThreeCustomerConcentrationRiskMember_4ddc97\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" xlink:to=\"loc_gpoxThreeCustomerConcentrationRiskMember_4ddc97\" order=\"126\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilities\" xlink:label=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities_53e2eb\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities_53e2eb\" order=\"1\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent_c2a659\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent_c2a659\" order=\"2\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers_f92e1d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_srtPayablesToCustomers_f92e1d\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding_41d5df\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding_41d5df\" order=\"4\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue_db3e42\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue_db3e42\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent_7bce5a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent_7bce5a\" order=\"6\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" 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xlink:label=\"loc_us-gaapCostOfRevenue_3e19bd\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapCostOfRevenue_3e19bd\" order=\"9\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_56eff1\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_56eff1\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues_d0250e\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapRevenues_d0250e\" order=\"11\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit_0a2074\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapGrossProfit_0a2074\" order=\"12\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit_ab5844\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapSecurityDeposit_ab5844\" order=\"13\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet_c6ecd3\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapInventoryNet_c6ecd3\" order=\"14\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_70a772\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_70a772\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation\" xlink:label=\"loc_us-gaapShareBasedCompensation_ebc95b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapShareBasedCompensation_ebc95b\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices_1ce66a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_gpoxPrepaidServices_1ce66a\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1_5c856d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1_5c856d\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding_fc0a7e\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding_fc0a7e\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding_a19485\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding_a19485\" order=\"20\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued\" xlink:label=\"loc_us-gaapPreferredStockSharesIssued_c23d90\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapPreferredStockSharesIssued_c23d90\" order=\"21\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n 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xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"60\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" order=\"70\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"80\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" order=\"90\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis\" xlink:label=\"loc_srtProductOrServiceAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_srtProductOrServiceAxis\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srtProductOrServiceAxis\" xlink:to=\"loc_srtProductsAndServicesDomain\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srtProductOrServiceAxis\" xlink:to=\"loc_srtProductsAndServicesDomain_10\" order=\"110\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis\" xlink:label=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain_10\" order=\"130\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain\" xlink:to=\"loc_gpoxWarrantsMember\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapAccountsReceivableMember\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_us-gaapProductMember\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxMrVaporMember\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxNutriumphMember\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxDistroMember\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_LoonMember\" xlink:label=\"loc_gpoxLoonMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxLoonMember\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ThreeCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxThreeCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxThreeCustomerConcentrationRiskMember\" order=\"126\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilities\" xlink:label=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_srtPayablesToCustomers\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCostOfRevenue\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapRevenues\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapGrossProfit\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapSecurityDeposit\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapInventoryNet\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation\" xlink:label=\"loc_us-gaapShareBasedCompensation\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapShareBasedCompensation\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaidServices\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued\" xlink:label=\"loc_us-gaapPreferredStockSharesIssued\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPreferredStockSharesIssued\" order=\"21\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"us-gaap_ProductMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductMember\" xlink:to=\"us-gaap_ProductMember_lbl_239908\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductMember_lbl_239908\" xml:lang=\"en-US\">Merchandise And Product Sales [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation\" xlink:label=\"us-gaap_ShareBasedCompensation\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ShareBasedCompensation\" xlink:to=\"us-gaap_ShareBasedCompensation_lbl_619c44\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ShareBasedCompensation_lbl_619c44\" xml:lang=\"en-US\">Stock-based compensation expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConvertibleNotesPayableMember\" xlink:to=\"us-gaap_ConvertibleNotesPayableMember_lbl_c11e4b\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember_lbl_c11e4b\" xml:lang=\"en-US\">Convertible Notes [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_ab9107\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_ab9107\" xml:lang=\"en-US\">Concentration Risk By Benchmark Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"us-gaap_StatementClassOfStockAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementClassOfStockAxis\" xlink:to=\"us-gaap_StatementClassOfStockAxis_lbl_337313\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementClassOfStockAxis_lbl_337313\" xml:lang=\"en-US\">Statement Class Of Stock Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ThreeCustomerConcentrationRiskMember\" xlink:label=\"gpox_ThreeCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ThreeCustomerConcentrationRiskMember\" xlink:to=\"gpox_ThreeCustomerConcentrationRiskMember_lbl_298513\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ThreeCustomerConcentrationRiskMember_lbl_298513\" xml:lang=\"en-US\">Customer 3 [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_DistroMember\" xlink:label=\"gpox_DistroMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_DistroMember\" xlink:to=\"gpox_DistroMember_lbl_17f2b3\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_DistroMember_lbl_17f2b3\" xml:lang=\"en-US\">Distro [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_949651\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_d96d3d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_949651\" xml:lang=\"en-US\">Accounts receivable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_d96d3d\" xml:lang=\"en-US\">Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"us-gaap_SecurityDeposit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_afb584\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_d19e9b\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SecurityDeposit_lbl_afb584\" xml:lang=\"en-US\">Security Deposit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_SecurityDeposit_lbl_d19e9b\" xml:lang=\"en-US\">Security deposit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:to=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_94bcff\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_94bcff\" xml:lang=\"en-US\">Cash and cash equivalents</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl_c11287\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl_c11287\" xml:lang=\"en-US\">Sales Revenue [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"srt_PayablesToCustomers\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_PayablesToCustomers\" xlink:to=\"srt_PayablesToCustomers_lbl_cb4ae1\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_PayablesToCustomers_lbl_cb4ae1\" xml:lang=\"en-US\">Stock payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"us-gaap_CostOfRevenue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_d4e5be\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_f6b533\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfRevenue_lbl_d4e5be\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CostOfRevenue_lbl_f6b533\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"us-gaap_StatementLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementLineItems\" xlink:to=\"us-gaap_StatementLineItems_lbl_596cf1\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementLineItems_lbl_596cf1\" xml:lang=\"en-US\">Statement [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"us-gaap_GrossProfit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_b7f42e\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_4\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_5cb9e1\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/totalLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_b7f42e\" xml:lang=\"en-US\">Gross Profit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GrossProfit_lbl_4\" xml:lang=\"en-US\">[Gross Profit]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_5cb9e1\" xml:lang=\"en-US\">Gross profit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableTradeCurrent\" xlink:to=\"us-gaap_AccountsPayableTradeCurrent_lbl_b1ae44\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent_lbl_b1ae44\" xml:lang=\"en-US\">Trade payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ExecutivesAndSeniorManagementMember\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ExecutivesAndSeniorManagementMember\" xlink:to=\"gpox_ExecutivesAndSeniorManagementMember_lbl_4bee8f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember_lbl_4bee8f\" xml:lang=\"en-US\">Executives and senior management [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConversionOfStockSharesConverted1\" xlink:to=\"us-gaap_ConversionOfStockSharesConverted1_lbl_8b0068\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1_lbl_8b0068\" xml:lang=\"en-US\">Convertible shares</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2aec34\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2aec34\" xml:lang=\"en-US\">Series A Non - Voting Redeemable Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_d7fe14\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_d7fe14\" xml:lang=\"en-US\">Series A Non-Voting Redeemable Preferred stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"us-gaap_CommonStockSharesOutstanding\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_60834b\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_4110a3\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_90ea8e\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_60834b\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_4110a3\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_90ea8e\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_0a82f2\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_0a82f2\" xml:lang=\"en-US\">Concentration Risk By Type Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_MrVaporMember\" xlink:label=\"gpox_MrVaporMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_MrVaporMember\" xlink:to=\"gpox_MrVaporMember_lbl_53b0c8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_MrVaporMember_lbl_53b0c8\" xml:lang=\"en-US\">Mr. Vapor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TotalCustomerConcentrationRiskMember\" xlink:to=\"gpox_TotalCustomerConcentrationRiskMember_lbl_fb9d80\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember_lbl_fb9d80\" xml:lang=\"en-US\">Customer Total [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_CapitalStockPayableMember\" xlink:label=\"gpox_CapitalStockPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_CapitalStockPayableMember\" xlink:to=\"gpox_CapitalStockPayableMember_lbl_22a014\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_CapitalStockPayableMember_lbl_22a014\" xml:lang=\"en-US\">Capital Stock Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"us-gaap_SeriesAPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesAPreferredStockMember\" xlink:to=\"us-gaap_SeriesAPreferredStockMember_lbl_c15354\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesAPreferredStockMember_lbl_c15354\" xml:lang=\"en-US\">Series A Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"us-gaap_InventoryNet\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_d64846\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_97c036\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_InventoryNet_lbl_d64846\" xml:lang=\"en-US\">Inventory</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_InventoryNet_lbl_97c036\" xml:lang=\"en-US\">Inventory</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"us-gaap_PrepaidExpenseCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_224694\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_99c3f6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_224694\" xml:lang=\"en-US\">Prepaid expenses</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_99c3f6\" xml:lang=\"en-US\">Prepaid expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"us-gaap_AccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableMember\" xlink:to=\"us-gaap_AccountsReceivableMember_lbl_3ba1ec\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableMember_lbl_3ba1ec\" xml:lang=\"en-US\">Accounts Receivable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"gpox_OrdinaryCommonStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_OrdinaryCommonStockMember\" xlink:to=\"gpox_OrdinaryCommonStockMember_lbl_e9629c\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_OrdinaryCommonStockMember_lbl_e9629c\" xml:lang=\"en-US\">Ordinary Common Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_BrettHPojunisMember\" xlink:label=\"gpox_BrettHPojunisMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_BrettHPojunisMember\" xlink:to=\"gpox_BrettHPojunisMember_lbl_1ccce6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_BrettHPojunisMember_lbl_1ccce6\" xml:lang=\"en-US\">Brett H. Pojunis [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TwoCustomerConcentrationRiskMember\" xlink:to=\"gpox_TwoCustomerConcentrationRiskMember_lbl_488d39\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember_lbl_488d39\" xml:lang=\"en-US\">Customer 2 [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"us-gaap_StatementTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementTable\" xlink:to=\"us-gaap_StatementTable_lbl_830c88\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementTable_lbl_830c88\" xml:lang=\"en-US\">Statement [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesCPreferredStockMember\" xlink:label=\"us-gaap_SeriesCPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesCPreferredStockMember\" xlink:to=\"us-gaap_SeriesCPreferredStockMember_lbl_32b1cb\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesCPreferredStockMember\" xlink:to=\"us-gaap_SeriesCPreferredStockMember_lbl_345296\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesCPreferredStockMember_lbl_32b1cb\" xml:lang=\"en-US\">Series C Preferred Stock [Member]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_SeriesCPreferredStockMember_lbl_345296\" xml:lang=\"en-US\">Series C Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_StockPayableNonAffiliatesMember\" xlink:label=\"gpox_StockPayableNonAffiliatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockPayableNonAffiliatesMember\" xlink:to=\"gpox_StockPayableNonAffiliatesMember_lbl_982d4d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockPayableNonAffiliatesMember_lbl_982d4d\" xml:lang=\"en-US\">Stock Payable Non Affiliates [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaidServices\" xlink:label=\"gpox_PrepaidServices\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaidServices\" xlink:to=\"gpox_PrepaidServices_lbl_658828\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaidServices_lbl_658828\" xml:lang=\"en-US\">Prepaid services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_EmployeesMember\" xlink:label=\"gpox_EmployeesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_EmployeesMember\" xlink:to=\"gpox_EmployeesMember_lbl_b28dde\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_EmployeesMember_lbl_b28dde\" xml:lang=\"en-US\">Employees [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_DerivativeInstrumentRiskAxis\" xlink:to=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_ff8aa4\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_ff8aa4\" xml:lang=\"en-US\">Derivative Instrument Risk Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_LoonMember\" xlink:label=\"gpox_LoonMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_LoonMember\" xlink:to=\"gpox_LoonMember_lbl_8fabff\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_LoonMember_lbl_8fabff\" xml:lang=\"en-US\">Loon [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_OtherLiabilitiesCurrent\" xlink:to=\"us-gaap_OtherLiabilitiesCurrent_lbl_5ec516\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent_lbl_5ec516\" xml:lang=\"en-US\">Payroll liabilities</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:to=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_7dddd6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_7dddd6\" xml:lang=\"en-US\">Prepayment for common shares issued to consultants</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"us-gaap_ShortTermDebtTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ShortTermDebtTypeAxis\" xlink:to=\"us-gaap_ShortTermDebtTypeAxis_lbl_376f9d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ShortTermDebtTypeAxis_lbl_376f9d\" xml:lang=\"en-US\">Short Term Debt Type Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_FounderSeriesANonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember_lbl_730c08\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember_lbl_730c08\" xml:lang=\"en-US\">Founder Series A Non Voting Redeemable Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued\" xlink:label=\"us-gaap_PreferredStockSharesIssued\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PreferredStockSharesIssued\" xlink:to=\"us-gaap_PreferredStockSharesIssued_lbl_8f1797\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PreferredStockSharesIssued\" xlink:to=\"us-gaap_PreferredStockSharesIssued_lbl_1b389b\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PreferredStockSharesIssued\" xlink:to=\"us-gaap_PreferredStockSharesIssued_lbl_97616e\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_PreferredStockSharesIssued_lbl_8f1797\" xml:lang=\"en-US\">Preferred Stock, shares issued</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_PreferredStockSharesIssued_lbl_1b389b\" xml:lang=\"en-US\">Preferred Stock, shares issued</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_PreferredStockSharesIssued_lbl_97616e\" xml:lang=\"en-US\">Series A preferred stock, share issued</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_NutriumphMember\" xlink:label=\"gpox_NutriumphMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_NutriumphMember\" xlink:to=\"gpox_NutriumphMember_lbl_870442\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_NutriumphMember_lbl_870442\" xml:lang=\"en-US\">Nutriumph [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"gpox_ShippingRecoveredMerchandiseSalesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:to=\"gpox_ShippingRecoveredMerchandiseSalesMember_lbl_af99fa\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ShippingRecoveredMerchandiseSales\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:gpox=\"http://gpox.com/20240131\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\"><link:schemaRef xlink:href=\"gpox-20240131.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"AsOf2024-01-31\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n </entity>\n <period>\n <instant>2024-01-31</instant>\n </period>\n </context>\n\t<context id=\"AsOf2023-04-30\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n </entity>\n <period>\n <instant>2023-04-30</instant>\n </period>\n </context>\n\t<context id=\"AsOf2024-01-31_gpox_OrdinaryCommonStockMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:StatementClassOfStockAxis\">gpox:OrdinaryCommonStockMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <instant>2024-01-31</instant>\n </period>\n </context>\n\t<context id=\"AsOf2023-01-31_gpox_OrdinaryCommonStockMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:StatementClassOfStockAxis\">gpox:OrdinaryCommonStockMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <instant>2023-01-31</instant>\n </period>\n </context>\n\t<context id=\"AsOf2024-01-31_gpox_FoundersClassACommonStockShareMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:StatementClassOfStockAxis\">gpox:FoundersClassACommonStockShareMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <instant>2024-01-31</instant>\n </period>\n </context>\n\t<context id=\"AsOf2020-05-05_gpox_BrettHPojunisMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:RelatedPartyTransactionAxis\">gpox:BrettHPojunisMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <instant>2020-05-05</instant>\n </period>\n </context>\n\t<context id=\"AsOf2021-04-30_gpox_FoundersClassACommonStockShareMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:StatementClassOfStockAxis\">gpox:FoundersClassACommonStockShareMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <instant>2021-04-30</instant>\n </period>\n </context>\n\t<context id=\"AsOf2023-04-30_gpox_FoundersClassACommonStockShareMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:StatementClassOfStockAxis\">gpox:FoundersClassACommonStockShareMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <instant>2023-04-30</instant>\n </period>\n </context>\n\t<context id=\"AsOf2024-01-31_gpox_CapitalStockPayableMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:StatementClassOfStockAxis\">gpox:CapitalStockPayableMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <instant>2024-01-31</instant>\n </period>\n 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(role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:AccountsReceivableMember', 'us-gaap:ConcentrationRiskByTypeAxis=gpox:OneCustomerConcentrationRiskMember']"
182
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns:xl=\"http://www.xbrl.org/2003/XLink\" xmlns:ref=\"http://www.xbrl.org/2006/ref\" xmlns:currency=\"http://xbrl.sec.gov/currency/2023\" xmlns:us-gaap-att=\"http://fasb.org/us-gaap/attributes\" xmlns:sic=\"http://xbrl.sec.gov/sic/2023\" xmlns:exch=\"http://xbrl.sec.gov/exch/2023\" xmlns:invest=\"http://xbrl.sec.gov/invest/2013-01-31\" xmlns:negated=\"http://www.xbrl.org/2009/role/negated\" xmlns:naics=\"http://xbrl.sec.gov/naics/2023\" xmlns:us-types=\"http://fasb.org/us-types/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:country=\"http://xbrl.sec.gov/country/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:srt-roles=\"http://fasb.org/srt-roles/2023\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:num=\"http://www.xbrl.org/dtr/type/numeric\" xmlns:nonnum=\"http://www.xbrl.org/dtr/type/non-numeric\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:gpox=\"http://gpox.com/20240131\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://gpox.com/20240131\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/currency/2023\" schemaLocation=\"https://xbrl.sec.gov/currency/2023/currency-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/non-numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/exch/2023\" schemaLocation=\"https://xbrl.sec.gov/exch/2023/exch-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/arcrole/fact-explanatoryFact\" schemaLocation=\"http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/negated\" schemaLocation=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/net\" schemaLocation=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/naics/2023\" schemaLocation=\"https://xbrl.sec.gov/naics/2023/naics-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/sic/2023\" schemaLocation=\"https://xbrl.sec.gov/sic/2023/sic-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20240131.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"loc_us-gaapAccountingPoliciesAbstract_b40d45\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable_dedcec\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract_b40d45\" xlink:to=\"loc_us-gaapStatementTable_dedcec\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"loc_us-gaapStatementLineItems_c51bd5\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapStatementLineItems_c51bd5\" order=\"2000\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"loc_us-gaapStatementClassOfStockAxis_5dff43\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapStatementClassOfStockAxis_5dff43\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain_959e7a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementClassOfStockAxis_5dff43\" xlink:to=\"loc_us-gaapClassOfStockDomain_959e7a\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"loc_us-gaapDerivativeInstrumentRiskAxis_6dc36b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapDerivativeInstrumentRiskAxis_6dc36b\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain_f84ff6\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis_6dc36b\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain_f84ff6\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"loc_us-gaapShortTermDebtTypeAxis_59f7a0\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapShortTermDebtTypeAxis_59f7a0\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain_d90d5d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis_59f7a0\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain_d90d5d\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_b04ada\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_b04ada\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_7bb2d8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_b04ada\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_7bb2d8\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis_95587e\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis_95587e\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis_95587e\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis\" xlink:label=\"loc_srtProductOrServiceAxis_1da726\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_srtProductOrServiceAxis_1da726\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain_1214b2\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductOrServiceAxis_1da726\" xlink:to=\"loc_srtProductsAndServicesDomain_1214b2\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis\" xlink:label=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_400e95\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_400e95\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_dafe46\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis_400e95\" xlink:to=\"loc_us-gaapRelatedPartyDomain_dafe46\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember_422c96\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_959e7a\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember_422c96\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember_f62b06\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain_f84ff6\" xlink:to=\"loc_gpoxWarrantsMember_f62b06\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember_071bc0\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain_d90d5d\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember_071bc0\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember_95e8a7\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapClassOfStockDomain_959e7a\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember_95e8a7\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember_0ff0c9\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_7bb2d8\" xlink:to=\"loc_us-gaapAccountsReceivableMember_0ff0c9\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember_15d196\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember_15d196\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember_4a54f2\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember_4a54f2\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_fa58ae\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain_7bb2d8\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_fa58ae\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember_4e8923\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember_4e8923\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember_25ee13\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_1214b2\" xlink:to=\"loc_us-gaapProductMember_25ee13\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_271437\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srtProductsAndServicesDomain_1214b2\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember_271437\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember_c914a3\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_dafe46\" xlink:to=\"loc_gpoxMrVaporMember_c914a3\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember_309143\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_dafe46\" xlink:to=\"loc_gpoxNutriumphMember_309143\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember_62ebc1\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_dafe46\" 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xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent_9ca2b6\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent_9ca2b6\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent_cc7885\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent_cc7885\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue_3e19bd\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapCostOfRevenue_3e19bd\" order=\"9\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_56eff1\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_56eff1\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues_d0250e\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapRevenues_d0250e\" order=\"11\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit_0a2074\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapGrossProfit_0a2074\" order=\"12\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit_ab5844\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapSecurityDeposit_ab5844\" order=\"13\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet_c6ecd3\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapInventoryNet_c6ecd3\" order=\"14\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_70a772\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_70a772\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation\" xlink:label=\"loc_us-gaapShareBasedCompensation_ebc95b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapShareBasedCompensation_ebc95b\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices_1ce66a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_gpoxPrepaidServices_1ce66a\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1_5c856d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1_5c856d\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding_fc0a7e\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding_fc0a7e\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" 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</link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20240131.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase 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xlink:to=\"loc_us-gaapDerivativeContractTypeDomain_10\" order=\"40\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"loc_us-gaapShortTermDebtTypeAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapShortTermDebtTypeAxis\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain_10\" order=\"50\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"60\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" order=\"70\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"80\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" order=\"90\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis\" xlink:label=\"loc_srtProductOrServiceAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_srtProductOrServiceAxis\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srtProductOrServiceAxis\" xlink:to=\"loc_srtProductsAndServicesDomain\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srtProductOrServiceAxis\" xlink:to=\"loc_srtProductsAndServicesDomain_10\" order=\"110\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis\" xlink:label=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain_10\" order=\"130\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain\" xlink:to=\"loc_gpoxWarrantsMember\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapAccountsReceivableMember\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_us-gaapProductMember\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxMrVaporMember\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxNutriumphMember\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxDistroMember\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_LoonMember\" xlink:label=\"loc_gpoxLoonMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxLoonMember\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ThreeCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxThreeCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxThreeCustomerConcentrationRiskMember\" order=\"126\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilities\" xlink:label=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_srtPayablesToCustomers\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCostOfRevenue\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapRevenues\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapGrossProfit\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapSecurityDeposit\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapInventoryNet\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation\" xlink:label=\"loc_us-gaapShareBasedCompensation\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapShareBasedCompensation\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaidServices\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued\" xlink:label=\"loc_us-gaapPreferredStockSharesIssued\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPreferredStockSharesIssued\" order=\"21\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"us-gaap_ProductMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductMember\" xlink:to=\"us-gaap_ProductMember_lbl_239908\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductMember_lbl_239908\" xml:lang=\"en-US\">Merchandise And Product Sales [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation\" xlink:label=\"us-gaap_ShareBasedCompensation\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ShareBasedCompensation\" xlink:to=\"us-gaap_ShareBasedCompensation_lbl_619c44\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ShareBasedCompensation_lbl_619c44\" xml:lang=\"en-US\">Stock-based compensation expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConvertibleNotesPayableMember\" xlink:to=\"us-gaap_ConvertibleNotesPayableMember_lbl_c11e4b\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember_lbl_c11e4b\" xml:lang=\"en-US\">Convertible Notes [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_ab9107\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_ab9107\" xml:lang=\"en-US\">Concentration Risk By Benchmark Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"us-gaap_StatementClassOfStockAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementClassOfStockAxis\" xlink:to=\"us-gaap_StatementClassOfStockAxis_lbl_337313\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementClassOfStockAxis_lbl_337313\" xml:lang=\"en-US\">Statement Class Of Stock Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ThreeCustomerConcentrationRiskMember\" xlink:label=\"gpox_ThreeCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ThreeCustomerConcentrationRiskMember\" xlink:to=\"gpox_ThreeCustomerConcentrationRiskMember_lbl_298513\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ThreeCustomerConcentrationRiskMember_lbl_298513\" xml:lang=\"en-US\">Customer 3 [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_DistroMember\" xlink:label=\"gpox_DistroMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_DistroMember\" xlink:to=\"gpox_DistroMember_lbl_17f2b3\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_DistroMember_lbl_17f2b3\" xml:lang=\"en-US\">Distro [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_949651\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_d96d3d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_949651\" xml:lang=\"en-US\">Accounts receivable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_d96d3d\" xml:lang=\"en-US\">Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"us-gaap_SecurityDeposit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_afb584\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_d19e9b\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SecurityDeposit_lbl_afb584\" xml:lang=\"en-US\">Security Deposit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_SecurityDeposit_lbl_d19e9b\" xml:lang=\"en-US\">Security deposit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:to=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_94bcff\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_94bcff\" xml:lang=\"en-US\">Cash and cash equivalents</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl_c11287\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl_c11287\" xml:lang=\"en-US\">Sales Revenue [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"srt_PayablesToCustomers\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_PayablesToCustomers\" xlink:to=\"srt_PayablesToCustomers_lbl_cb4ae1\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_PayablesToCustomers_lbl_cb4ae1\" xml:lang=\"en-US\">Stock payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"us-gaap_CostOfRevenue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_d4e5be\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_f6b533\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfRevenue_lbl_d4e5be\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CostOfRevenue_lbl_f6b533\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"us-gaap_StatementLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementLineItems\" xlink:to=\"us-gaap_StatementLineItems_lbl_596cf1\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementLineItems_lbl_596cf1\" xml:lang=\"en-US\">Statement [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"us-gaap_GrossProfit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_b7f42e\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_4\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_5cb9e1\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/totalLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_b7f42e\" xml:lang=\"en-US\">Gross Profit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GrossProfit_lbl_4\" xml:lang=\"en-US\">[Gross Profit]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_5cb9e1\" xml:lang=\"en-US\">Gross profit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableTradeCurrent\" xlink:to=\"us-gaap_AccountsPayableTradeCurrent_lbl_b1ae44\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent_lbl_b1ae44\" xml:lang=\"en-US\">Trade payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ExecutivesAndSeniorManagementMember\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ExecutivesAndSeniorManagementMember\" xlink:to=\"gpox_ExecutivesAndSeniorManagementMember_lbl_4bee8f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember_lbl_4bee8f\" xml:lang=\"en-US\">Executives and senior management [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConversionOfStockSharesConverted1\" xlink:to=\"us-gaap_ConversionOfStockSharesConverted1_lbl_8b0068\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1_lbl_8b0068\" xml:lang=\"en-US\">Convertible shares</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2aec34\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2aec34\" xml:lang=\"en-US\">Series A Non - Voting Redeemable Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_d7fe14\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_d7fe14\" xml:lang=\"en-US\">Series A Non-Voting Redeemable Preferred stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"us-gaap_CommonStockSharesOutstanding\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_60834b\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_4110a3\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_90ea8e\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_60834b\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_4110a3\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_90ea8e\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_0a82f2\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_0a82f2\" xml:lang=\"en-US\">Concentration Risk By Type Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_MrVaporMember\" xlink:label=\"gpox_MrVaporMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_MrVaporMember\" xlink:to=\"gpox_MrVaporMember_lbl_53b0c8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_MrVaporMember_lbl_53b0c8\" xml:lang=\"en-US\">Mr. Vapor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TotalCustomerConcentrationRiskMember\" xlink:to=\"gpox_TotalCustomerConcentrationRiskMember_lbl_fb9d80\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember_lbl_fb9d80\" xml:lang=\"en-US\">Customer Total [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_CapitalStockPayableMember\" xlink:label=\"gpox_CapitalStockPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_CapitalStockPayableMember\" xlink:to=\"gpox_CapitalStockPayableMember_lbl_22a014\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_CapitalStockPayableMember_lbl_22a014\" xml:lang=\"en-US\">Capital Stock Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"us-gaap_SeriesAPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesAPreferredStockMember\" xlink:to=\"us-gaap_SeriesAPreferredStockMember_lbl_c15354\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesAPreferredStockMember_lbl_c15354\" xml:lang=\"en-US\">Series A Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"us-gaap_InventoryNet\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_d64846\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_97c036\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_InventoryNet_lbl_d64846\" xml:lang=\"en-US\">Inventory</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_InventoryNet_lbl_97c036\" xml:lang=\"en-US\">Inventory</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"us-gaap_PrepaidExpenseCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_224694\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_99c3f6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_224694\" xml:lang=\"en-US\">Prepaid expenses</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_99c3f6\" xml:lang=\"en-US\">Prepaid expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"us-gaap_AccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableMember\" xlink:to=\"us-gaap_AccountsReceivableMember_lbl_3ba1ec\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableMember_lbl_3ba1ec\" xml:lang=\"en-US\">Accounts Receivable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"gpox_OrdinaryCommonStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_OrdinaryCommonStockMember\" xlink:to=\"gpox_OrdinaryCommonStockMember_lbl_e9629c\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_OrdinaryCommonStockMember_lbl_e9629c\" xml:lang=\"en-US\">Ordinary Common Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_BrettHPojunisMember\" xlink:label=\"gpox_BrettHPojunisMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_BrettHPojunisMember\" xlink:to=\"gpox_BrettHPojunisMember_lbl_1ccce6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_BrettHPojunisMember_lbl_1ccce6\" xml:lang=\"en-US\">Brett H. Pojunis [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TwoCustomerConcentrationRiskMember\" xlink:to=\"gpox_TwoCustomerConcentrationRiskMember_lbl_488d39\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember_lbl_488d39\" xml:lang=\"en-US\">Customer 2 [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"us-gaap_StatementTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementTable\" xlink:to=\"us-gaap_StatementTable_lbl_830c88\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementTable_lbl_830c88\" xml:lang=\"en-US\">Statement [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesCPreferredStockMember\" xlink:label=\"us-gaap_SeriesCPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesCPreferredStockMember\" xlink:to=\"us-gaap_SeriesCPreferredStockMember_lbl_32b1cb\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesCPreferredStockMember\" xlink:to=\"us-gaap_SeriesCPreferredStockMember_lbl_345296\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesCPreferredStockMember_lbl_32b1cb\" xml:lang=\"en-US\">Series C Preferred Stock [Member]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_SeriesCPreferredStockMember_lbl_345296\" xml:lang=\"en-US\">Series C Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_StockPayableNonAffiliatesMember\" xlink:label=\"gpox_StockPayableNonAffiliatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockPayableNonAffiliatesMember\" xlink:to=\"gpox_StockPayableNonAffiliatesMember_lbl_982d4d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockPayableNonAffiliatesMember_lbl_982d4d\" xml:lang=\"en-US\">Stock Payable Non Affiliates [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaidServices\" xlink:label=\"gpox_PrepaidServices\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaidServices\" xlink:to=\"gpox_PrepaidServices_lbl_658828\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaidServices_lbl_658828\" xml:lang=\"en-US\">Prepaid services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_EmployeesMember\" xlink:label=\"gpox_EmployeesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_EmployeesMember\" xlink:to=\"gpox_EmployeesMember_lbl_b28dde\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_EmployeesMember_lbl_b28dde\" xml:lang=\"en-US\">Employees [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_DerivativeInstrumentRiskAxis\" xlink:to=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_ff8aa4\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_ff8aa4\" xml:lang=\"en-US\">Derivative Instrument Risk Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_LoonMember\" xlink:label=\"gpox_LoonMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_LoonMember\" xlink:to=\"gpox_LoonMember_lbl_8fabff\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_LoonMember_lbl_8fabff\" xml:lang=\"en-US\">Loon [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_OtherLiabilitiesCurrent\" xlink:to=\"us-gaap_OtherLiabilitiesCurrent_lbl_5ec516\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent_lbl_5ec516\" xml:lang=\"en-US\">Payroll liabilities</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:to=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_7dddd6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_7dddd6\" xml:lang=\"en-US\">Prepayment for common shares issued to consultants</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"us-gaap_ShortTermDebtTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ShortTermDebtTypeAxis\" xlink:to=\"us-gaap_ShortTermDebtTypeAxis_lbl_376f9d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ShortTermDebtTypeAxis_lbl_376f9d\" xml:lang=\"en-US\">Short Term Debt Type Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_FounderSeriesANonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember_lbl_730c08\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember_lbl_730c08\" xml:lang=\"en-US\">Founder Series A Non Voting Redeemable Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued\" xlink:label=\"us-gaap_PreferredStockSharesIssued\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PreferredStockSharesIssued\" xlink:to=\"us-gaap_PreferredStockSharesIssued_lbl_8f1797\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PreferredStockSharesIssued\" xlink:to=\"us-gaap_PreferredStockSharesIssued_lbl_1b389b\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PreferredStockSharesIssued\" xlink:to=\"us-gaap_PreferredStockSharesIssued_lbl_97616e\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_PreferredStockSharesIssued_lbl_8f1797\" xml:lang=\"en-US\">Preferred Stock, shares issued</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_PreferredStockSharesIssued_lbl_1b389b\" xml:lang=\"en-US\">Preferred Stock, shares issued</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_PreferredStockSharesIssued_lbl_97616e\" xml:lang=\"en-US\">Series A preferred stock, share issued</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_NutriumphMember\" xlink:label=\"gpox_NutriumphMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_NutriumphMember\" xlink:to=\"gpox_NutriumphMember_lbl_870442\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_NutriumphMember_lbl_870442\" xml:lang=\"en-US\">Nutriumph [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"gpox_ShippingRecoveredMerchandiseSalesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:to=\"gpox_ShippingRecoveredMerchandiseSalesMember_lbl_af99fa\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ShippingRecoveredMerchandiseSales\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:gpox=\"http://gpox.com/20240131\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\"><link:schemaRef xlink:href=\"gpox-20240131.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"AsOf2024-01-31\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n </entity>\n <period>\n <instant>2024-01-31</instant>\n </period>\n </context>\n\t<context 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to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember', 'us-gaap:ConcentrationRiskByTypeAxis=gpox:TotalCustomerConcentrationRiskMember']"
183
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns:xl=\"http://www.xbrl.org/2003/XLink\" xmlns:ref=\"http://www.xbrl.org/2006/ref\" xmlns:currency=\"http://xbrl.sec.gov/currency/2023\" xmlns:us-gaap-att=\"http://fasb.org/us-gaap/attributes\" xmlns:sic=\"http://xbrl.sec.gov/sic/2023\" xmlns:exch=\"http://xbrl.sec.gov/exch/2023\" xmlns:invest=\"http://xbrl.sec.gov/invest/2013-01-31\" xmlns:negated=\"http://www.xbrl.org/2009/role/negated\" xmlns:naics=\"http://xbrl.sec.gov/naics/2023\" xmlns:us-types=\"http://fasb.org/us-types/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:country=\"http://xbrl.sec.gov/country/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:srt-types=\"http://fasb.org/srt-types/2023\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:srt-roles=\"http://fasb.org/srt-roles/2023\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:num=\"http://www.xbrl.org/dtr/type/numeric\" xmlns:nonnum=\"http://www.xbrl.org/dtr/type/non-numeric\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:gpox=\"http://gpox.com/20240131\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://gpox.com/20240131\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/currency/2023\" schemaLocation=\"https://xbrl.sec.gov/currency/2023/currency-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/non-numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/nonNumeric-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/numeric\" schemaLocation=\"http://www.xbrl.org/dtr/type/numeric-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/exch/2023\" schemaLocation=\"https://xbrl.sec.gov/exch/2023/exch-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/arcrole/fact-explanatoryFact\" schemaLocation=\"http://www.xbrl.org/lrr/arcrole/factExplanatory-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/negated\" schemaLocation=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2009/role/net\" schemaLocation=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/naics/2023\" schemaLocation=\"https://xbrl.sec.gov/naics/2023/naics-2023.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/sic/2023\" schemaLocation=\"https://xbrl.sec.gov/sic/2023/sic-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-roles/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" id=\"SummaryOfSignificantAccountingPoliciesDetailsNarrative\">\n <link:definition>000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20240131.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountingPoliciesAbstract\" xlink:label=\"loc_us-gaapAccountingPoliciesAbstract_b40d45\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable_dedcec\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapAccountingPoliciesAbstract_b40d45\" xlink:to=\"loc_us-gaapStatementTable_dedcec\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"loc_us-gaapStatementLineItems_c51bd5\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapStatementLineItems_c51bd5\" order=\"2000\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"loc_us-gaapStatementClassOfStockAxis_5dff43\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapStatementClassOfStockAxis_5dff43\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain_959e7a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementClassOfStockAxis_5dff43\" xlink:to=\"loc_us-gaapClassOfStockDomain_959e7a\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"loc_us-gaapDerivativeInstrumentRiskAxis_6dc36b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapDerivativeInstrumentRiskAxis_6dc36b\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain_f84ff6\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis_6dc36b\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain_f84ff6\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"loc_us-gaapShortTermDebtTypeAxis_59f7a0\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapShortTermDebtTypeAxis_59f7a0\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain_d90d5d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis_59f7a0\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain_d90d5d\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_b04ada\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_b04ada\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_7bb2d8\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis_b04ada\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_7bb2d8\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis_95587e\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis_95587e\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis_95587e\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis\" xlink:label=\"loc_srtProductOrServiceAxis_1da726\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementTable_dedcec\" xlink:to=\"loc_srtProductOrServiceAxis_1da726\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" 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xlink:href=\"gpox-20240131.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember_c914a3\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_dafe46\" xlink:to=\"loc_gpoxMrVaporMember_c914a3\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember_309143\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_dafe46\" xlink:to=\"loc_gpoxNutriumphMember_309143\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember_62ebc1\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_dafe46\" xlink:to=\"loc_gpoxDistroMember_62ebc1\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_LoonMember\" xlink:label=\"loc_gpoxLoonMember_0f91ce\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRelatedPartyDomain_dafe46\" xlink:to=\"loc_gpoxLoonMember_0f91ce\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ThreeCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxThreeCustomerConcentrationRiskMember_4ddc97\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain_bc152f\" xlink:to=\"loc_gpoxThreeCustomerConcentrationRiskMember_4ddc97\" order=\"126\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilities\" xlink:label=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities_53e2eb\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities_53e2eb\" order=\"1\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent_c2a659\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent_c2a659\" order=\"2\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers_f92e1d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_srtPayablesToCustomers_f92e1d\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding_41d5df\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding_41d5df\" order=\"4\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue_db3e42\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue_db3e42\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent_7bce5a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent_7bce5a\" order=\"6\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent_9ca2b6\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent_9ca2b6\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent_cc7885\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent_cc7885\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue_3e19bd\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapCostOfRevenue_3e19bd\" order=\"9\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_56eff1\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_56eff1\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues_d0250e\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapRevenues_d0250e\" order=\"11\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit_0a2074\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapGrossProfit_0a2074\" order=\"12\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit_ab5844\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapSecurityDeposit_ab5844\" order=\"13\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet_c6ecd3\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapInventoryNet_c6ecd3\" order=\"14\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_70a772\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants_70a772\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation\" xlink:label=\"loc_us-gaapShareBasedCompensation_ebc95b\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapShareBasedCompensation_ebc95b\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices_1ce66a\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_gpoxPrepaidServices_1ce66a\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1_5c856d\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1_5c856d\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding_fc0a7e\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding_fc0a7e\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding_a19485\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding_a19485\" order=\"20\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued\" xlink:label=\"loc_us-gaapPreferredStockSharesIssued_c23d90\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapStatementLineItems_c51bd5\" xlink:to=\"loc_us-gaapPreferredStockSharesIssued_c23d90\" order=\"21\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20240131.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:href=\"gpox-20240131.xsd#SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://gpox.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative\" xlink:title=\"000035 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"loc_us-gaapStatementLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"loc_us-gaapStatementTable\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapStatementTable\" order=\"2000\" xbrldt:contextElement=\"segment\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"loc_us-gaapStatementClassOfStockAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapStatementClassOfStockAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapStatementClassOfStockAxis\" xlink:to=\"loc_us-gaapClassOfStockDomain\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ClassOfStockDomain\" xlink:label=\"loc_us-gaapClassOfStockDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapStatementClassOfStockAxis\" xlink:to=\"loc_us-gaapClassOfStockDomain_10\" order=\"30\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"loc_us-gaapDerivativeInstrumentRiskAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapDerivativeInstrumentRiskAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeContractTypeDomain\" xlink:label=\"loc_us-gaapDerivativeContractTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapDerivativeInstrumentRiskAxis\" xlink:to=\"loc_us-gaapDerivativeContractTypeDomain_10\" order=\"40\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"loc_us-gaapShortTermDebtTypeAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapShortTermDebtTypeAxis\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain\" order=\"40\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeDomain\" xlink:label=\"loc_us-gaapShortTermDebtTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapShortTermDebtTypeAxis\" xlink:to=\"loc_us-gaapShortTermDebtTypeDomain_10\" order=\"50\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"50\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"60\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" order=\"70\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"70\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"80\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" order=\"90\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductOrServiceAxis\" xlink:label=\"loc_srtProductOrServiceAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_srtProductOrServiceAxis\" order=\"90\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srtProductOrServiceAxis\" xlink:to=\"loc_srtProductsAndServicesDomain\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_ProductsAndServicesDomain\" xlink:label=\"loc_srtProductsAndServicesDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srtProductOrServiceAxis\" xlink:to=\"loc_srtProductsAndServicesDomain_10\" order=\"110\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis\" xlink:label=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapStatementTable\" xlink:to=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" order=\"110\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_RelatedPartyDomain\" xlink:label=\"loc_us-gaapRelatedPartyDomain_10\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaapRelatedPartyTransactionsByRelatedPartyAxis\" xlink:to=\"loc_us-gaapRelatedPartyDomain_10\" order=\"130\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"loc_us-gaapSeriesAPreferredStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_us-gaapSeriesAPreferredStockMember\" order=\"111\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_WarrantsMember\" xlink:label=\"loc_gpoxWarrantsMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapDerivativeContractTypeDomain\" xlink:to=\"loc_gpoxWarrantsMember\" order=\"112\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"loc_us-gaapConvertibleNotesPayableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapShortTermDebtTypeDomain\" xlink:to=\"loc_us-gaapConvertibleNotesPayableMember\" order=\"113\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"loc_gpoxOrdinaryCommonStockMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapClassOfStockDomain\" xlink:to=\"loc_gpoxOrdinaryCommonStockMember\" order=\"114\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"loc_us-gaapAccountsReceivableMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapAccountsReceivableMember\" order=\"115\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OneCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxOneCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxOneCustomerConcentrationRiskMember\" order=\"116\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTwoCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTwoCustomerConcentrationRiskMember\" order=\"117\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" order=\"118\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxTotalCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxTotalCustomerConcentrationRiskMember\" order=\"119\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"loc_us-gaapProductMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_us-gaapProductMember\" order=\"120\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srtProductsAndServicesDomain\" xlink:to=\"loc_gpoxShippingRecoveredMerchandiseSalesMember\" order=\"121\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_MrVaporMember\" xlink:label=\"loc_gpoxMrVaporMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxMrVaporMember\" order=\"122\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_NutriumphMember\" xlink:label=\"loc_gpoxNutriumphMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxNutriumphMember\" order=\"123\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_DistroMember\" xlink:label=\"loc_gpoxDistroMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxDistroMember\" order=\"124\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_LoonMember\" xlink:label=\"loc_gpoxLoonMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapRelatedPartyDomain\" xlink:to=\"loc_gpoxLoonMember\" order=\"125\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ThreeCustomerConcentrationRiskMember\" xlink:label=\"loc_gpoxThreeCustomerConcentrationRiskMember\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_gpoxThreeCustomerConcentrationRiskMember\" order=\"126\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableAndOtherAccruedLiabilities\" xlink:label=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsPayableAndOtherAccruedLiabilities\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"loc_us-gaapAccountsReceivableNetCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsReceivableNetCurrent\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"loc_srtPayablesToCustomers\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_srtPayablesToCustomers\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"loc_us-gaapCommonStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCommonStockSharesOutstanding\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCashAndCashEquivalentsAtCarryingValue\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"loc_us-gaapPrepaidExpenseCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPrepaidExpenseCurrent\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"loc_us-gaapAccountsPayableTradeCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapAccountsPayableTradeCurrent\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"loc_us-gaapOtherLiabilitiesCurrent\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapOtherLiabilitiesCurrent\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"loc_us-gaapCostOfRevenue\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapCostOfRevenue\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Revenues\" xlink:label=\"loc_us-gaapRevenues\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapRevenues\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"loc_us-gaapGrossProfit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapGrossProfit\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"loc_us-gaapSecurityDeposit\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapSecurityDeposit\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"loc_us-gaapInventoryNet\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapInventoryNet\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaymentForCommonSharesIssuedToConsultants\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation\" xlink:label=\"loc_us-gaapShareBasedCompensation\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapShareBasedCompensation\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaidServices\" xlink:label=\"loc_gpoxPrepaidServices\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_gpoxPrepaidServices\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"loc_us-gaapConversionOfStockSharesConverted1\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapConversionOfStockSharesConverted1\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_WarrantsAndRightsOutstanding\" xlink:label=\"loc_us-gaapWarrantsAndRightsOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapWarrantsAndRightsOutstanding\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesOutstanding\" xlink:label=\"loc_us-gaapPreferredStockSharesOutstanding\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPreferredStockSharesOutstanding\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued\" xlink:label=\"loc_us-gaapPreferredStockSharesIssued\"/>\n <link:definitionArc xlink:type=\"arc\" xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapStatementLineItems\" xlink:to=\"loc_us-gaapPreferredStockSharesIssued\" order=\"21\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ProductMember\" xlink:label=\"us-gaap_ProductMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductMember\" xlink:to=\"us-gaap_ProductMember_lbl_239908\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductMember_lbl_239908\" xml:lang=\"en-US\">Merchandise And Product Sales [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShareBasedCompensation\" xlink:label=\"us-gaap_ShareBasedCompensation\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ShareBasedCompensation\" xlink:to=\"us-gaap_ShareBasedCompensation_lbl_619c44\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ShareBasedCompensation_lbl_619c44\" xml:lang=\"en-US\">Stock-based compensation expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConvertibleNotesPayableMember\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConvertibleNotesPayableMember\" xlink:to=\"us-gaap_ConvertibleNotesPayableMember_lbl_c11e4b\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConvertibleNotesPayableMember_lbl_c11e4b\" xml:lang=\"en-US\">Convertible Notes [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_ab9107\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl_ab9107\" xml:lang=\"en-US\">Concentration Risk By Benchmark Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementClassOfStockAxis\" xlink:label=\"us-gaap_StatementClassOfStockAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementClassOfStockAxis\" xlink:to=\"us-gaap_StatementClassOfStockAxis_lbl_337313\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementClassOfStockAxis_lbl_337313\" xml:lang=\"en-US\">Statement Class Of Stock Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ThreeCustomerConcentrationRiskMember\" xlink:label=\"gpox_ThreeCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ThreeCustomerConcentrationRiskMember\" xlink:to=\"gpox_ThreeCustomerConcentrationRiskMember_lbl_298513\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ThreeCustomerConcentrationRiskMember_lbl_298513\" xml:lang=\"en-US\">Customer 3 [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_DistroMember\" xlink:label=\"gpox_DistroMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_DistroMember\" xlink:to=\"gpox_DistroMember_lbl_17f2b3\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_DistroMember_lbl_17f2b3\" xml:lang=\"en-US\">Distro [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableNetCurrent\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_949651\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableNetCurrent\" xlink:to=\"us-gaap_AccountsReceivableNetCurrent_lbl_d96d3d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_949651\" xml:lang=\"en-US\">Accounts receivable</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_AccountsReceivableNetCurrent_lbl_d96d3d\" xml:lang=\"en-US\">Accounts Receivable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SecurityDeposit\" xlink:label=\"us-gaap_SecurityDeposit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_afb584\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SecurityDeposit\" xlink:to=\"us-gaap_SecurityDeposit_lbl_d19e9b\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SecurityDeposit_lbl_afb584\" xml:lang=\"en-US\">Security Deposit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_SecurityDeposit_lbl_d19e9b\" xml:lang=\"en-US\">Security deposit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CashAndCashEquivalentsAtCarryingValue\" xlink:to=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_94bcff\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl_94bcff\" xml:lang=\"en-US\">Cash and cash equivalents</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl_c11287\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl_c11287\" xml:lang=\"en-US\">Sales Revenue [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_PayablesToCustomers\" xlink:label=\"srt_PayablesToCustomers\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_PayablesToCustomers\" xlink:to=\"srt_PayablesToCustomers_lbl_cb4ae1\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_PayablesToCustomers_lbl_cb4ae1\" xml:lang=\"en-US\">Stock payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CostOfRevenue\" xlink:label=\"us-gaap_CostOfRevenue\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_d4e5be\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfRevenue\" xlink:to=\"us-gaap_CostOfRevenue_lbl_f6b533\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfRevenue_lbl_d4e5be\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CostOfRevenue_lbl_f6b533\" xml:lang=\"en-US\">Cost of revenue</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementLineItems\" xlink:label=\"us-gaap_StatementLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementLineItems\" xlink:to=\"us-gaap_StatementLineItems_lbl_596cf1\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementLineItems_lbl_596cf1\" xml:lang=\"en-US\">Statement [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GrossProfit\" xlink:label=\"us-gaap_GrossProfit\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_b7f42e\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_4\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GrossProfit\" xlink:to=\"us-gaap_GrossProfit_lbl_5cb9e1\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/totalLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_b7f42e\" xml:lang=\"en-US\">Gross Profit</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GrossProfit_lbl_4\" xml:lang=\"en-US\">[Gross Profit]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_GrossProfit_lbl_5cb9e1\" xml:lang=\"en-US\">Gross profit</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsPayableTradeCurrent\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsPayableTradeCurrent\" xlink:to=\"us-gaap_AccountsPayableTradeCurrent_lbl_b1ae44\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsPayableTradeCurrent_lbl_b1ae44\" xml:lang=\"en-US\">Trade payable</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ExecutivesAndSeniorManagementMember\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ExecutivesAndSeniorManagementMember\" xlink:to=\"gpox_ExecutivesAndSeniorManagementMember_lbl_4bee8f\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ExecutivesAndSeniorManagementMember_lbl_4bee8f\" xml:lang=\"en-US\">Executives and senior management [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConversionOfStockSharesConverted1\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConversionOfStockSharesConverted1\" xlink:to=\"us-gaap_ConversionOfStockSharesConverted1_lbl_8b0068\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConversionOfStockSharesConverted1_lbl_8b0068\" xml:lang=\"en-US\">Convertible shares</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesNonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2aec34\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesNonVotingRedeemablePreferredStockMember_lbl_2aec34\" xml:lang=\"en-US\">Series A Non - Voting Redeemable Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_SeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_d7fe14\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_SeriesANonVotingRedeemablePreferredStockMember_lbl_d7fe14\" xml:lang=\"en-US\">Series A Non-Voting Redeemable Preferred stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding\" xlink:label=\"us-gaap_CommonStockSharesOutstanding\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_60834b\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_4110a3\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CommonStockSharesOutstanding\" xlink:to=\"us-gaap_CommonStockSharesOutstanding_lbl_90ea8e\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_60834b\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_4110a3\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_CommonStockSharesOutstanding_lbl_90ea8e\" xml:lang=\"en-US\">Common stock, shares outstanding</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_0a82f2\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl_0a82f2\" xml:lang=\"en-US\">Concentration Risk By Type Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_MrVaporMember\" xlink:label=\"gpox_MrVaporMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_MrVaporMember\" xlink:to=\"gpox_MrVaporMember_lbl_53b0c8\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_MrVaporMember_lbl_53b0c8\" xml:lang=\"en-US\">Mr. Vapor [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TotalCustomerConcentrationRiskMember\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TotalCustomerConcentrationRiskMember\" xlink:to=\"gpox_TotalCustomerConcentrationRiskMember_lbl_fb9d80\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TotalCustomerConcentrationRiskMember_lbl_fb9d80\" xml:lang=\"en-US\">Customer Total [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_CapitalStockPayableMember\" xlink:label=\"gpox_CapitalStockPayableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_CapitalStockPayableMember\" xlink:to=\"gpox_CapitalStockPayableMember_lbl_22a014\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_CapitalStockPayableMember_lbl_22a014\" xml:lang=\"en-US\">Capital Stock Payable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesAPreferredStockMember\" xlink:label=\"us-gaap_SeriesAPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesAPreferredStockMember\" xlink:to=\"us-gaap_SeriesAPreferredStockMember_lbl_c15354\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesAPreferredStockMember_lbl_c15354\" xml:lang=\"en-US\">Series A Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InventoryNet\" xlink:label=\"us-gaap_InventoryNet\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_d64846\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_InventoryNet\" xlink:to=\"us-gaap_InventoryNet_lbl_97c036\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_InventoryNet_lbl_d64846\" xml:lang=\"en-US\">Inventory</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_InventoryNet_lbl_97c036\" xml:lang=\"en-US\">Inventory</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PrepaidExpenseCurrent\" xlink:label=\"us-gaap_PrepaidExpenseCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_224694\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PrepaidExpenseCurrent\" xlink:to=\"us-gaap_PrepaidExpenseCurrent_lbl_99c3f6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_224694\" xml:lang=\"en-US\">Prepaid expenses</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_PrepaidExpenseCurrent_lbl_99c3f6\" xml:lang=\"en-US\">Prepaid expense</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsReceivableMember\" xlink:label=\"us-gaap_AccountsReceivableMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_AccountsReceivableMember\" xlink:to=\"us-gaap_AccountsReceivableMember_lbl_3ba1ec\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_AccountsReceivableMember_lbl_3ba1ec\" xml:lang=\"en-US\">Accounts Receivable [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_OrdinaryCommonStockMember\" xlink:label=\"gpox_OrdinaryCommonStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_OrdinaryCommonStockMember\" xlink:to=\"gpox_OrdinaryCommonStockMember_lbl_e9629c\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_OrdinaryCommonStockMember_lbl_e9629c\" xml:lang=\"en-US\">Ordinary Common Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_BrettHPojunisMember\" xlink:label=\"gpox_BrettHPojunisMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_BrettHPojunisMember\" xlink:to=\"gpox_BrettHPojunisMember_lbl_1ccce6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_BrettHPojunisMember_lbl_1ccce6\" xml:lang=\"en-US\">Brett H. Pojunis [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_TwoCustomerConcentrationRiskMember\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_TwoCustomerConcentrationRiskMember\" xlink:to=\"gpox_TwoCustomerConcentrationRiskMember_lbl_488d39\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_TwoCustomerConcentrationRiskMember_lbl_488d39\" xml:lang=\"en-US\">Customer 2 [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementTable\" xlink:label=\"us-gaap_StatementTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_StatementTable\" xlink:to=\"us-gaap_StatementTable_lbl_830c88\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_StatementTable_lbl_830c88\" xml:lang=\"en-US\">Statement [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_SeriesCPreferredStockMember\" xlink:label=\"us-gaap_SeriesCPreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesCPreferredStockMember\" xlink:to=\"us-gaap_SeriesCPreferredStockMember_lbl_32b1cb\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SeriesCPreferredStockMember\" xlink:to=\"us-gaap_SeriesCPreferredStockMember_lbl_345296\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SeriesCPreferredStockMember_lbl_32b1cb\" xml:lang=\"en-US\">Series C Preferred Stock [Member]</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_SeriesCPreferredStockMember_lbl_345296\" xml:lang=\"en-US\">Series C Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_StockPayableNonAffiliatesMember\" xlink:label=\"gpox_StockPayableNonAffiliatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_StockPayableNonAffiliatesMember\" xlink:to=\"gpox_StockPayableNonAffiliatesMember_lbl_982d4d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_StockPayableNonAffiliatesMember_lbl_982d4d\" xml:lang=\"en-US\">Stock Payable Non Affiliates [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaidServices\" xlink:label=\"gpox_PrepaidServices\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaidServices\" xlink:to=\"gpox_PrepaidServices_lbl_658828\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaidServices_lbl_658828\" xml:lang=\"en-US\">Prepaid services</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_EmployeesMember\" xlink:label=\"gpox_EmployeesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_EmployeesMember\" xlink:to=\"gpox_EmployeesMember_lbl_b28dde\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_EmployeesMember_lbl_b28dde\" xml:lang=\"en-US\">Employees [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_DerivativeInstrumentRiskAxis\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_DerivativeInstrumentRiskAxis\" xlink:to=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_ff8aa4\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_DerivativeInstrumentRiskAxis_lbl_ff8aa4\" xml:lang=\"en-US\">Derivative Instrument Risk Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_LoonMember\" xlink:label=\"gpox_LoonMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_LoonMember\" xlink:to=\"gpox_LoonMember_lbl_8fabff\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_LoonMember_lbl_8fabff\" xml:lang=\"en-US\">Loon [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OtherLiabilitiesCurrent\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_OtherLiabilitiesCurrent\" xlink:to=\"us-gaap_OtherLiabilitiesCurrent_lbl_5ec516\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_OtherLiabilitiesCurrent_lbl_5ec516\" xml:lang=\"en-US\">Payroll liabilities</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_PrepaymentForCommonSharesIssuedToConsultants\" xlink:to=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_7dddd6\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_PrepaymentForCommonSharesIssuedToConsultants_lbl_7dddd6\" xml:lang=\"en-US\">Prepayment for common shares issued to consultants</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ShortTermDebtTypeAxis\" xlink:label=\"us-gaap_ShortTermDebtTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ShortTermDebtTypeAxis\" xlink:to=\"us-gaap_ShortTermDebtTypeAxis_lbl_376f9d\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ShortTermDebtTypeAxis_lbl_376f9d\" xml:lang=\"en-US\">Short Term Debt Type Axis</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_FounderSeriesANonVotingRedeemablePreferredStockMember\" xlink:label=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember\" xlink:to=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember_lbl_730c08\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_FounderSeriesANonVotingRedeemablePreferredStockMember_lbl_730c08\" xml:lang=\"en-US\">Founder Series A Non Voting Redeemable Preferred Stock [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_PreferredStockSharesIssued\" xlink:label=\"us-gaap_PreferredStockSharesIssued\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PreferredStockSharesIssued\" xlink:to=\"us-gaap_PreferredStockSharesIssued_lbl_8f1797\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PreferredStockSharesIssued\" xlink:to=\"us-gaap_PreferredStockSharesIssued_lbl_1b389b\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_PreferredStockSharesIssued\" xlink:to=\"us-gaap_PreferredStockSharesIssued_lbl_97616e\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_PreferredStockSharesIssued_lbl_8f1797\" xml:lang=\"en-US\">Preferred Stock, shares issued</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_PreferredStockSharesIssued_lbl_1b389b\" xml:lang=\"en-US\">Preferred Stock, shares issued</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_PreferredStockSharesIssued_lbl_97616e\" xml:lang=\"en-US\">Series A preferred stock, share issued</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_NutriumphMember\" xlink:label=\"gpox_NutriumphMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_NutriumphMember\" xlink:to=\"gpox_NutriumphMember_lbl_870442\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_NutriumphMember_lbl_870442\" xml:lang=\"en-US\">Nutriumph [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gpox-20240131.xsd#gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:label=\"gpox_ShippingRecoveredMerchandiseSalesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gpox_ShippingRecoveredMerchandiseSalesMember\" xlink:to=\"gpox_ShippingRecoveredMerchandiseSalesMember_lbl_af99fa\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gpox_ShippingRecoveredMerchandiseSales\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:gpox=\"http://gpox.com/20240131\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\"><link:schemaRef xlink:href=\"gpox-20240131.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"AsOf2024-01-31\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001673475</identifier>\n </entity>\n <period>\n <instant>2024-01-31</instant>\n </period>\n </context>\n\t<context 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(role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:AccountsReceivableMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Asset Class [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Accounts Receivable [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:AccountsReceivableMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:AccountsReceivableMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:AccountsReceivableMember', 'us-gaap:ConcentrationRiskByTypeAxis=gpox:TwoCustomerConcentrationRiskMember']"
184
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2024\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2024\" xmlns:srt=\"http://fasb.org/srt/2024\" xmlns:srt-types=\"http://fasb.org/srt-types/2024\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:capc=\"http://capc/20231231\" elementFormDefault=\"qualified\" targetNamespace=\"http://capc/20231231\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2024\" schemaLocation=\"https://xbrl.sec.gov/dei/2024/dei-2024.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2024\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2024\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-types-2024.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2024\" schemaLocation=\"https://xbrl.sec.gov/country/2024/country-2024.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2024\" schemaLocation=\"https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2024\" schemaLocation=\"https://xbrl.fasb.org/srt/2024/elts/srt-types-2024.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" id=\"ConcentrationsOfCreditRiskAndEconomicDependenceDetails\">\n <link:definition>00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20231231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"loc_us-gaapRisksAndUncertaintiesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRisksAndUncertaintiesAbstract\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_capcCustomerConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_capcCustomerConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_capcCustomerConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_capcCustomerConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20231231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20231231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_0\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_capcCustomerConcentrationRiskOneMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_capcCustomerConcentrationRiskOneMember_0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_capcCustomerConcentrationRiskTwoMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_capcCustomerConcentrationRiskTwoMember_20\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_70\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_70\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GeographicDistributionAxis\" xlink:label=\"us-gaap_GeographicDistributionAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionAxis\" xlink:to=\"us-gaap_GeographicDistributionAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionAxis_lbl\" xml:lang=\"en-US\">Geographic Distribution [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GeographicDistributionDomesticMember\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionDomesticMember\" xlink:to=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Domestic [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_ProductOrServiceAxis\" xlink:label=\"srt_ProductOrServiceAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_ProductOrServiceAxis\" xlink:to=\"srt_ProductOrServiceAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_ProductOrServiceAxis_lbl\" xml:lang=\"en-US\">Product and Service [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CapstoneBrandMember\" xlink:label=\"capc_CapstoneBrandMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_CapstoneBrandMember\" xlink:to=\"capc_CapstoneBrandMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_CapstoneBrandMember_lbl\" xml:lang=\"en-US\">Capstone Brand [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"us-gaap_ConcentrationRiskLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskLineItems\" xlink:to=\"us-gaap_ConcentrationRiskLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskLineItems_lbl\" xml:lang=\"en-US\">Concentration Risk [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Concentration Risk, Percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"us-gaap_ConcentrationRiskTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskTable\" xlink:to=\"us-gaap_ConcentrationRiskTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskTable_lbl\" xml:lang=\"en-US\">Concentration Risk [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskOneMember\" xlink:label=\"capc_CustomerConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_CustomerConcentrationRiskOneMember\" xlink:to=\"capc_CustomerConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_CustomerConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Customer A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_LightingProductsInternationalMember\" xlink:label=\"capc_LightingProductsInternationalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_LightingProductsInternationalMember\" xlink:to=\"capc_LightingProductsInternationalMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_LightingProductsInternationalMember_lbl\" xml:lang=\"en-US\">Lighting Products International [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_SmartMirrorProductsUSMember\" xlink:label=\"capc_SmartMirrorProductsUSMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_SmartMirrorProductsUSMember\" xlink:to=\"capc_SmartMirrorProductsUSMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_SmartMirrorProductsUSMember_lbl\" xml:lang=\"en-US\">Smart Mirror Products U S [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RisksAndUncertaintiesAbstract\" xlink:to=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xml:lang=\"en-US\">Risks and Uncertainties [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskTwoMember\" xlink:label=\"capc_CustomerConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_CustomerConcentrationRiskTwoMember\" xlink:to=\"capc_CustomerConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_CustomerConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Customer B [Member]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:capc=\"http://capc/20231231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2024\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2024\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2024\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"capc-20231231.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"From2023-01-012023-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">us-gaap:GeographicDistributionDomesticMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">us-gaap:GeographicDistributionDomesticMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_custom_SmartMirrorProductsUSMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">capc:SmartMirrorProductsUSMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_custom_SmartMirrorProductsUSMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">capc:SmartMirrorProductsUSMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_custom_CapstoneBrandMember_custom_LightingProductsInternationalMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">capc:LightingProductsInternationalMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskOneMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">capc:CustomerConcentrationRiskOneMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskOneMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">capc:CustomerConcentrationRiskOneMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskTwoMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">capc:CustomerConcentrationRiskTwoMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskTwoMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">capc:CustomerConcentrationRiskTwoMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<unit id=\"USD\">\n <measure>iso4217:USD</measure>\n </unit>\n\t<unit id=\"Shares\">\n <measure>shares</measure>\n </unit>\n\t<unit id=\"USDPShares\">\n <divide>\n <unitNumerator>\n <measure>iso4217:USD</measure>\n </unitNumerator>\n <unitDenominator>\n <measure>shares</measure>\n </unitDenominator>\n </divide>\n </unit>\n\t<unit id=\"Pure\">\n <measure>pure</measure>\n </unit>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000504\" unitRef=\"Pure\">0.34</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000507\" unitRef=\"Pure\">0.66</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_custom_SmartMirrorProductsUSMember_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000510\" unitRef=\"Pure\">0.66</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_custom_SmartMirrorProductsUSMember_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000513\" unitRef=\"Pure\">0.21</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_custom_CapstoneBrandMember_custom_LightingProductsInternationalMember\" decimals=\"INF\" id=\"Fact000518\" unitRef=\"Pure\">0.13</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000521\" unitRef=\"Pure\">1</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000524\" unitRef=\"Pure\">1</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskOneMember\" decimals=\"INF\" id=\"Fact000619\" unitRef=\"Pure\">0.34</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskOneMember\" decimals=\"INF\" id=\"Fact000620\" unitRef=\"Pure\">0.58</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskTwoMember\" decimals=\"INF\" id=\"Fact000621\" unitRef=\"Pure\">0.50</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskTwoMember\" decimals=\"INF\" id=\"Fact000622\" unitRef=\"Pure\">0.13</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember\" decimals=\"INF\" id=\"Fact000623\" unitRef=\"Pure\">0.84</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember\" decimals=\"INF\" id=\"Fact000624\" unitRef=\"Pure\">0.71</us-gaap:ConcentrationRiskPercentage1>\n\t</xbrl>\n\n\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=6767\n\n\n[Concept Core]\nID: us-gaap:SalesRevenueNetMember\nLabel: Revenue Benchmark [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nRevenue from sale of product and rendering of service and other sources of income, when it serves as benchmark in concentration of risk calculation.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=12549\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=1764\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember', 'us-gaap:ConcentrationRiskByTypeAxis=capc:CustomerConcentrationRiskOneMember']"
185
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2024\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2024\" xmlns:srt=\"http://fasb.org/srt/2024\" xmlns:srt-types=\"http://fasb.org/srt-types/2024\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:capc=\"http://capc/20231231\" elementFormDefault=\"qualified\" targetNamespace=\"http://capc/20231231\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2024\" schemaLocation=\"https://xbrl.sec.gov/dei/2024/dei-2024.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2024\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2024\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-types-2024.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2024\" schemaLocation=\"https://xbrl.sec.gov/country/2024/country-2024.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2024\" schemaLocation=\"https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2024\" schemaLocation=\"https://xbrl.fasb.org/srt/2024/elts/srt-types-2024.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" id=\"ConcentrationsOfCreditRiskAndEconomicDependenceDetails\">\n <link:definition>00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20231231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"loc_us-gaapRisksAndUncertaintiesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRisksAndUncertaintiesAbstract\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_capcCustomerConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_capcCustomerConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_capcCustomerConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_capcCustomerConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20231231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20231231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_0\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_capcCustomerConcentrationRiskOneMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_capcCustomerConcentrationRiskOneMember_0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_capcCustomerConcentrationRiskTwoMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_capcCustomerConcentrationRiskTwoMember_20\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_70\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_70\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GeographicDistributionAxis\" xlink:label=\"us-gaap_GeographicDistributionAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionAxis\" xlink:to=\"us-gaap_GeographicDistributionAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionAxis_lbl\" xml:lang=\"en-US\">Geographic Distribution [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GeographicDistributionDomesticMember\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionDomesticMember\" xlink:to=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Domestic [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_ProductOrServiceAxis\" xlink:label=\"srt_ProductOrServiceAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_ProductOrServiceAxis\" xlink:to=\"srt_ProductOrServiceAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_ProductOrServiceAxis_lbl\" xml:lang=\"en-US\">Product and Service [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CapstoneBrandMember\" xlink:label=\"capc_CapstoneBrandMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_CapstoneBrandMember\" xlink:to=\"capc_CapstoneBrandMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_CapstoneBrandMember_lbl\" xml:lang=\"en-US\">Capstone Brand [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"us-gaap_ConcentrationRiskLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskLineItems\" xlink:to=\"us-gaap_ConcentrationRiskLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskLineItems_lbl\" xml:lang=\"en-US\">Concentration Risk [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Concentration Risk, Percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"us-gaap_ConcentrationRiskTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskTable\" xlink:to=\"us-gaap_ConcentrationRiskTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskTable_lbl\" xml:lang=\"en-US\">Concentration Risk [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskOneMember\" xlink:label=\"capc_CustomerConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_CustomerConcentrationRiskOneMember\" xlink:to=\"capc_CustomerConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_CustomerConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Customer A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_LightingProductsInternationalMember\" xlink:label=\"capc_LightingProductsInternationalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_LightingProductsInternationalMember\" xlink:to=\"capc_LightingProductsInternationalMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_LightingProductsInternationalMember_lbl\" xml:lang=\"en-US\">Lighting Products International [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_SmartMirrorProductsUSMember\" xlink:label=\"capc_SmartMirrorProductsUSMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_SmartMirrorProductsUSMember\" xlink:to=\"capc_SmartMirrorProductsUSMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_SmartMirrorProductsUSMember_lbl\" xml:lang=\"en-US\">Smart Mirror Products U S [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RisksAndUncertaintiesAbstract\" xlink:to=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xml:lang=\"en-US\">Risks and Uncertainties [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskTwoMember\" xlink:label=\"capc_CustomerConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_CustomerConcentrationRiskTwoMember\" xlink:to=\"capc_CustomerConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_CustomerConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Customer B [Member]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:capc=\"http://capc/20231231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2024\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2024\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2024\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"capc-20231231.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"From2023-01-012023-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">us-gaap:GeographicDistributionDomesticMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">us-gaap:GeographicDistributionDomesticMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_custom_SmartMirrorProductsUSMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">capc:SmartMirrorProductsUSMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_custom_SmartMirrorProductsUSMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">capc:SmartMirrorProductsUSMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_custom_CapstoneBrandMember_custom_LightingProductsInternationalMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">capc:LightingProductsInternationalMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskOneMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">capc:CustomerConcentrationRiskOneMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskOneMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">capc:CustomerConcentrationRiskOneMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskTwoMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">capc:CustomerConcentrationRiskTwoMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskTwoMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">capc:CustomerConcentrationRiskTwoMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<unit id=\"USD\">\n <measure>iso4217:USD</measure>\n </unit>\n\t<unit id=\"Shares\">\n <measure>shares</measure>\n </unit>\n\t<unit id=\"USDPShares\">\n <divide>\n <unitNumerator>\n <measure>iso4217:USD</measure>\n </unitNumerator>\n <unitDenominator>\n <measure>shares</measure>\n </unitDenominator>\n </divide>\n </unit>\n\t<unit id=\"Pure\">\n <measure>pure</measure>\n </unit>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000504\" unitRef=\"Pure\">0.34</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000507\" unitRef=\"Pure\">0.66</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_custom_SmartMirrorProductsUSMember_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000510\" unitRef=\"Pure\">0.66</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_custom_SmartMirrorProductsUSMember_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000513\" unitRef=\"Pure\">0.21</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_custom_CapstoneBrandMember_custom_LightingProductsInternationalMember\" decimals=\"INF\" id=\"Fact000518\" unitRef=\"Pure\">0.13</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000521\" unitRef=\"Pure\">1</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000524\" unitRef=\"Pure\">1</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskOneMember\" decimals=\"INF\" id=\"Fact000619\" unitRef=\"Pure\">0.34</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskOneMember\" decimals=\"INF\" id=\"Fact000620\" unitRef=\"Pure\">0.58</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskTwoMember\" decimals=\"INF\" id=\"Fact000621\" unitRef=\"Pure\">0.50</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskTwoMember\" decimals=\"INF\" id=\"Fact000622\" unitRef=\"Pure\">0.13</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember\" decimals=\"INF\" id=\"Fact000623\" unitRef=\"Pure\">0.84</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember\" decimals=\"INF\" id=\"Fact000624\" unitRef=\"Pure\">0.71</us-gaap:ConcentrationRiskPercentage1>\n\t</xbrl>\n\n\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=6767\n\n\n[Concept Core]\nID: us-gaap:SalesRevenueNetMember\nLabel: Revenue Benchmark [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nRevenue from sale of product and rendering of service and other sources of income, when it serves as benchmark in concentration of risk calculation.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=12549\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of 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http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember', 'us-gaap:ConcentrationRiskByTypeAxis=capc:CustomerConcentrationRiskTwoMember']"
186
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2024\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2024\" xmlns:srt=\"http://fasb.org/srt/2024\" xmlns:srt-types=\"http://fasb.org/srt-types/2024\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:capc=\"http://capc/20231231\" elementFormDefault=\"qualified\" targetNamespace=\"http://capc/20231231\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2024\" schemaLocation=\"https://xbrl.sec.gov/dei/2024/dei-2024.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2024\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2024\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-types-2024.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2024\" schemaLocation=\"https://xbrl.sec.gov/country/2024/country-2024.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2024\" schemaLocation=\"https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2024\" schemaLocation=\"https://xbrl.fasb.org/srt/2024/elts/srt-types-2024.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" id=\"ConcentrationsOfCreditRiskAndEconomicDependenceDetails\">\n <link:definition>00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20231231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"loc_us-gaapRisksAndUncertaintiesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRisksAndUncertaintiesAbstract\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" 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xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20231231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" 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roleURI=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20231231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_0\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_capcCustomerConcentrationRiskOneMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_capcCustomerConcentrationRiskOneMember_0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_capcCustomerConcentrationRiskTwoMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_capcCustomerConcentrationRiskTwoMember_20\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_70\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_70\" 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xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GeographicDistributionAxis\" xlink:label=\"us-gaap_GeographicDistributionAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionAxis\" xlink:to=\"us-gaap_GeographicDistributionAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionAxis_lbl\" xml:lang=\"en-US\">Geographic Distribution [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GeographicDistributionDomesticMember\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionDomesticMember\" xlink:to=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Domestic [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_ProductOrServiceAxis\" xlink:label=\"srt_ProductOrServiceAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_ProductOrServiceAxis\" xlink:to=\"srt_ProductOrServiceAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_ProductOrServiceAxis_lbl\" xml:lang=\"en-US\">Product and Service [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CapstoneBrandMember\" xlink:label=\"capc_CapstoneBrandMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_CapstoneBrandMember\" xlink:to=\"capc_CapstoneBrandMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_CapstoneBrandMember_lbl\" xml:lang=\"en-US\">Capstone Brand [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"us-gaap_ConcentrationRiskLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskLineItems\" xlink:to=\"us-gaap_ConcentrationRiskLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskLineItems_lbl\" xml:lang=\"en-US\">Concentration Risk [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Concentration Risk, Percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"us-gaap_ConcentrationRiskTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskTable\" xlink:to=\"us-gaap_ConcentrationRiskTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskTable_lbl\" xml:lang=\"en-US\">Concentration Risk [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskOneMember\" xlink:label=\"capc_CustomerConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_CustomerConcentrationRiskOneMember\" xlink:to=\"capc_CustomerConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_CustomerConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Customer A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_LightingProductsInternationalMember\" xlink:label=\"capc_LightingProductsInternationalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_LightingProductsInternationalMember\" xlink:to=\"capc_LightingProductsInternationalMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_LightingProductsInternationalMember_lbl\" xml:lang=\"en-US\">Lighting Products International [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_SmartMirrorProductsUSMember\" xlink:label=\"capc_SmartMirrorProductsUSMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_SmartMirrorProductsUSMember\" xlink:to=\"capc_SmartMirrorProductsUSMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_SmartMirrorProductsUSMember_lbl\" xml:lang=\"en-US\">Smart Mirror Products U S [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RisksAndUncertaintiesAbstract\" xlink:to=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xml:lang=\"en-US\">Risks and Uncertainties [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskTwoMember\" xlink:label=\"capc_CustomerConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_CustomerConcentrationRiskTwoMember\" xlink:to=\"capc_CustomerConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_CustomerConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Customer B [Member]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:capc=\"http://capc/20231231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2024\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2024\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2024\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"capc-20231231.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"From2023-01-012023-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">us-gaap:GeographicDistributionDomesticMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">us-gaap:GeographicDistributionDomesticMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_custom_SmartMirrorProductsUSMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">capc:SmartMirrorProductsUSMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_custom_SmartMirrorProductsUSMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">capc:SmartMirrorProductsUSMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_custom_CapstoneBrandMember_custom_LightingProductsInternationalMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">capc:LightingProductsInternationalMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskOneMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">capc:CustomerConcentrationRiskOneMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskOneMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">capc:CustomerConcentrationRiskOneMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskTwoMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">capc:CustomerConcentrationRiskTwoMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskTwoMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">capc:CustomerConcentrationRiskTwoMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<unit id=\"USD\">\n <measure>iso4217:USD</measure>\n </unit>\n\t<unit id=\"Shares\">\n <measure>shares</measure>\n </unit>\n\t<unit id=\"USDPShares\">\n <divide>\n <unitNumerator>\n <measure>iso4217:USD</measure>\n </unitNumerator>\n <unitDenominator>\n <measure>shares</measure>\n </unitDenominator>\n </divide>\n </unit>\n\t<unit id=\"Pure\">\n <measure>pure</measure>\n </unit>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000504\" unitRef=\"Pure\">0.34</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000507\" unitRef=\"Pure\">0.66</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_custom_SmartMirrorProductsUSMember_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000510\" unitRef=\"Pure\">0.66</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_custom_SmartMirrorProductsUSMember_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000513\" unitRef=\"Pure\">0.21</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_custom_CapstoneBrandMember_custom_LightingProductsInternationalMember\" decimals=\"INF\" id=\"Fact000518\" unitRef=\"Pure\">0.13</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000521\" unitRef=\"Pure\">1</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000524\" unitRef=\"Pure\">1</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskOneMember\" decimals=\"INF\" id=\"Fact000619\" unitRef=\"Pure\">0.34</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskOneMember\" decimals=\"INF\" id=\"Fact000620\" unitRef=\"Pure\">0.58</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskTwoMember\" decimals=\"INF\" id=\"Fact000621\" unitRef=\"Pure\">0.50</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskTwoMember\" decimals=\"INF\" id=\"Fact000622\" unitRef=\"Pure\">0.13</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember\" decimals=\"INF\" id=\"Fact000623\" unitRef=\"Pure\">0.84</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember\" decimals=\"INF\" id=\"Fact000624\" unitRef=\"Pure\">0.71</us-gaap:ConcentrationRiskPercentage1>\n\t</xbrl>\n\n\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=6767\n\n\n[Concept Core]\nID: us-gaap:SalesRevenueNetMember\nLabel: Revenue Benchmark [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nRevenue from sale of product and rendering of service and other sources of income, when it serves as benchmark in concentration of risk calculation.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=12549\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=1764\n\n\n[Concept Core]\nID: us-gaap:CustomerConcentrationRiskMember\nLabel: Customer Concentration Risk [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nReflects the percentage that revenues in the period from one or more significant customers is to net revenues, as defined by the entity, such as total net revenues, product line revenues, segment revenues. The risk is the materially adverse effects of loss of a significant customer.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=1943\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CustomerConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Customer Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Domain] > Customer Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Domain] > Customer Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Customer Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CustomerConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember', 'us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CustomerConcentrationRiskMember']"
187
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2024\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2024\" xmlns:srt=\"http://fasb.org/srt/2024\" xmlns:srt-types=\"http://fasb.org/srt-types/2024\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:capc=\"http://capc/20231231\" elementFormDefault=\"qualified\" targetNamespace=\"http://capc/20231231\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2024\" schemaLocation=\"https://xbrl.sec.gov/dei/2024/dei-2024.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2024\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2024\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-types-2024.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2024\" schemaLocation=\"https://xbrl.sec.gov/country/2024/country-2024.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2024\" schemaLocation=\"https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2024\" schemaLocation=\"https://xbrl.fasb.org/srt/2024/elts/srt-types-2024.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" id=\"ConcentrationsOfCreditRiskAndEconomicDependenceDetails\">\n <link:definition>00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20231231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"loc_us-gaapRisksAndUncertaintiesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRisksAndUncertaintiesAbstract\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_capcCustomerConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_capcCustomerConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_capcCustomerConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_capcCustomerConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20231231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20231231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_0\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_capcCustomerConcentrationRiskOneMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_capcCustomerConcentrationRiskOneMember_0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_capcCustomerConcentrationRiskTwoMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_capcCustomerConcentrationRiskTwoMember_20\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_70\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_70\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GeographicDistributionAxis\" xlink:label=\"us-gaap_GeographicDistributionAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionAxis\" xlink:to=\"us-gaap_GeographicDistributionAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionAxis_lbl\" xml:lang=\"en-US\">Geographic Distribution [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GeographicDistributionDomesticMember\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionDomesticMember\" xlink:to=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Domestic [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_ProductOrServiceAxis\" xlink:label=\"srt_ProductOrServiceAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_ProductOrServiceAxis\" xlink:to=\"srt_ProductOrServiceAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_ProductOrServiceAxis_lbl\" xml:lang=\"en-US\">Product and Service [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CapstoneBrandMember\" xlink:label=\"capc_CapstoneBrandMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_CapstoneBrandMember\" xlink:to=\"capc_CapstoneBrandMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_CapstoneBrandMember_lbl\" xml:lang=\"en-US\">Capstone Brand [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"us-gaap_ConcentrationRiskLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskLineItems\" xlink:to=\"us-gaap_ConcentrationRiskLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskLineItems_lbl\" xml:lang=\"en-US\">Concentration Risk [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Concentration Risk, Percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"us-gaap_ConcentrationRiskTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskTable\" xlink:to=\"us-gaap_ConcentrationRiskTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskTable_lbl\" xml:lang=\"en-US\">Concentration Risk [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskOneMember\" xlink:label=\"capc_CustomerConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_CustomerConcentrationRiskOneMember\" xlink:to=\"capc_CustomerConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_CustomerConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Customer A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_LightingProductsInternationalMember\" xlink:label=\"capc_LightingProductsInternationalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_LightingProductsInternationalMember\" xlink:to=\"capc_LightingProductsInternationalMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_LightingProductsInternationalMember_lbl\" xml:lang=\"en-US\">Lighting Products International [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_SmartMirrorProductsUSMember\" xlink:label=\"capc_SmartMirrorProductsUSMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_SmartMirrorProductsUSMember\" xlink:to=\"capc_SmartMirrorProductsUSMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_SmartMirrorProductsUSMember_lbl\" xml:lang=\"en-US\">Smart Mirror Products U S [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RisksAndUncertaintiesAbstract\" xlink:to=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xml:lang=\"en-US\">Risks and Uncertainties [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskTwoMember\" xlink:label=\"capc_CustomerConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_CustomerConcentrationRiskTwoMember\" xlink:to=\"capc_CustomerConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_CustomerConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Customer B [Member]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:capc=\"http://capc/20231231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2024\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2024\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2024\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"capc-20231231.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"From2023-01-012023-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">us-gaap:GeographicDistributionDomesticMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">us-gaap:GeographicDistributionDomesticMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_custom_SmartMirrorProductsUSMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">capc:SmartMirrorProductsUSMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_custom_SmartMirrorProductsUSMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">capc:SmartMirrorProductsUSMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_custom_CapstoneBrandMember_custom_LightingProductsInternationalMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">capc:LightingProductsInternationalMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskOneMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">capc:CustomerConcentrationRiskOneMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskOneMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">capc:CustomerConcentrationRiskOneMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskTwoMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">capc:CustomerConcentrationRiskTwoMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskTwoMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">capc:CustomerConcentrationRiskTwoMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<unit id=\"USD\">\n <measure>iso4217:USD</measure>\n </unit>\n\t<unit id=\"Shares\">\n <measure>shares</measure>\n </unit>\n\t<unit id=\"USDPShares\">\n <divide>\n <unitNumerator>\n <measure>iso4217:USD</measure>\n </unitNumerator>\n <unitDenominator>\n <measure>shares</measure>\n </unitDenominator>\n </divide>\n </unit>\n\t<unit id=\"Pure\">\n <measure>pure</measure>\n </unit>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000504\" unitRef=\"Pure\">0.34</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000507\" unitRef=\"Pure\">0.66</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_custom_SmartMirrorProductsUSMember_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000510\" unitRef=\"Pure\">0.66</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_custom_SmartMirrorProductsUSMember_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000513\" unitRef=\"Pure\">0.21</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_custom_CapstoneBrandMember_custom_LightingProductsInternationalMember\" decimals=\"INF\" id=\"Fact000518\" unitRef=\"Pure\">0.13</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000521\" unitRef=\"Pure\">1</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000524\" unitRef=\"Pure\">1</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskOneMember\" decimals=\"INF\" id=\"Fact000619\" unitRef=\"Pure\">0.34</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskOneMember\" decimals=\"INF\" id=\"Fact000620\" unitRef=\"Pure\">0.58</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskTwoMember\" decimals=\"INF\" id=\"Fact000621\" unitRef=\"Pure\">0.50</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskTwoMember\" decimals=\"INF\" id=\"Fact000622\" unitRef=\"Pure\">0.13</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember\" decimals=\"INF\" id=\"Fact000623\" unitRef=\"Pure\">0.84</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember\" decimals=\"INF\" id=\"Fact000624\" unitRef=\"Pure\">0.71</us-gaap:ConcentrationRiskPercentage1>\n\t</xbrl>\n\n\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=1764\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=6767\n\n\n[Concept Core]\nID: us-gaap:SalesRevenueNetMember\nLabel: Revenue Benchmark [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nRevenue from sale of product and rendering of service and other sources of income, when it serves as benchmark in concentration of risk calculation.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=12549\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=capc:CustomerConcentrationRiskTwoMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember']"
188
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2024\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2024\" xmlns:srt=\"http://fasb.org/srt/2024\" xmlns:srt-types=\"http://fasb.org/srt-types/2024\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:capc=\"http://capc/20231231\" elementFormDefault=\"qualified\" targetNamespace=\"http://capc/20231231\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2024\" schemaLocation=\"https://xbrl.sec.gov/dei/2024/dei-2024.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2024\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2024\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-types-2024.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2024\" schemaLocation=\"https://xbrl.sec.gov/country/2024/country-2024.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2024\" schemaLocation=\"https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2024\" schemaLocation=\"https://xbrl.fasb.org/srt/2024/elts/srt-types-2024.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" id=\"ConcentrationsOfCreditRiskAndEconomicDependenceDetails\">\n <link:definition>00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20231231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"loc_us-gaapRisksAndUncertaintiesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRisksAndUncertaintiesAbstract\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_capcCustomerConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_capcCustomerConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_capcCustomerConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_capcCustomerConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20231231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20231231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_0\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_capcCustomerConcentrationRiskOneMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_capcCustomerConcentrationRiskOneMember_0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_capcCustomerConcentrationRiskTwoMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_capcCustomerConcentrationRiskTwoMember_20\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_70\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_70\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GeographicDistributionAxis\" xlink:label=\"us-gaap_GeographicDistributionAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionAxis\" xlink:to=\"us-gaap_GeographicDistributionAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionAxis_lbl\" xml:lang=\"en-US\">Geographic Distribution [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GeographicDistributionDomesticMember\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionDomesticMember\" xlink:to=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Domestic [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_ProductOrServiceAxis\" xlink:label=\"srt_ProductOrServiceAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_ProductOrServiceAxis\" xlink:to=\"srt_ProductOrServiceAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_ProductOrServiceAxis_lbl\" xml:lang=\"en-US\">Product and Service [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CapstoneBrandMember\" xlink:label=\"capc_CapstoneBrandMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_CapstoneBrandMember\" xlink:to=\"capc_CapstoneBrandMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_CapstoneBrandMember_lbl\" xml:lang=\"en-US\">Capstone Brand [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"us-gaap_ConcentrationRiskLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskLineItems\" xlink:to=\"us-gaap_ConcentrationRiskLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskLineItems_lbl\" xml:lang=\"en-US\">Concentration Risk [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Concentration Risk, Percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"us-gaap_ConcentrationRiskTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskTable\" xlink:to=\"us-gaap_ConcentrationRiskTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskTable_lbl\" xml:lang=\"en-US\">Concentration Risk [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskOneMember\" xlink:label=\"capc_CustomerConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_CustomerConcentrationRiskOneMember\" xlink:to=\"capc_CustomerConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_CustomerConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Customer A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_LightingProductsInternationalMember\" xlink:label=\"capc_LightingProductsInternationalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_LightingProductsInternationalMember\" xlink:to=\"capc_LightingProductsInternationalMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_LightingProductsInternationalMember_lbl\" xml:lang=\"en-US\">Lighting Products International [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_SmartMirrorProductsUSMember\" xlink:label=\"capc_SmartMirrorProductsUSMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_SmartMirrorProductsUSMember\" xlink:to=\"capc_SmartMirrorProductsUSMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_SmartMirrorProductsUSMember_lbl\" xml:lang=\"en-US\">Smart Mirror Products U S [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RisksAndUncertaintiesAbstract\" xlink:to=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xml:lang=\"en-US\">Risks and Uncertainties [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskTwoMember\" xlink:label=\"capc_CustomerConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_CustomerConcentrationRiskTwoMember\" xlink:to=\"capc_CustomerConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_CustomerConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Customer B [Member]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:capc=\"http://capc/20231231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2024\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2024\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2024\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"capc-20231231.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"From2023-01-012023-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">us-gaap:GeographicDistributionDomesticMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">us-gaap:GeographicDistributionDomesticMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_custom_SmartMirrorProductsUSMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">capc:SmartMirrorProductsUSMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_custom_SmartMirrorProductsUSMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">capc:SmartMirrorProductsUSMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_custom_CapstoneBrandMember_custom_LightingProductsInternationalMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">capc:LightingProductsInternationalMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskOneMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">capc:CustomerConcentrationRiskOneMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskOneMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">capc:CustomerConcentrationRiskOneMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskTwoMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">capc:CustomerConcentrationRiskTwoMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskTwoMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">capc:CustomerConcentrationRiskTwoMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<unit id=\"USD\">\n <measure>iso4217:USD</measure>\n </unit>\n\t<unit id=\"Shares\">\n <measure>shares</measure>\n </unit>\n\t<unit id=\"USDPShares\">\n <divide>\n <unitNumerator>\n <measure>iso4217:USD</measure>\n </unitNumerator>\n <unitDenominator>\n <measure>shares</measure>\n </unitDenominator>\n </divide>\n </unit>\n\t<unit id=\"Pure\">\n <measure>pure</measure>\n </unit>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000504\" unitRef=\"Pure\">0.34</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000507\" unitRef=\"Pure\">0.66</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_custom_SmartMirrorProductsUSMember_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000510\" unitRef=\"Pure\">0.66</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_custom_SmartMirrorProductsUSMember_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000513\" unitRef=\"Pure\">0.21</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_custom_CapstoneBrandMember_custom_LightingProductsInternationalMember\" decimals=\"INF\" id=\"Fact000518\" unitRef=\"Pure\">0.13</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000521\" unitRef=\"Pure\">1</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000524\" unitRef=\"Pure\">1</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskOneMember\" decimals=\"INF\" id=\"Fact000619\" unitRef=\"Pure\">0.34</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskOneMember\" decimals=\"INF\" id=\"Fact000620\" unitRef=\"Pure\">0.58</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskTwoMember\" decimals=\"INF\" id=\"Fact000621\" unitRef=\"Pure\">0.50</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskTwoMember\" decimals=\"INF\" id=\"Fact000622\" unitRef=\"Pure\">0.13</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember\" decimals=\"INF\" id=\"Fact000623\" unitRef=\"Pure\">0.84</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember\" decimals=\"INF\" id=\"Fact000624\" unitRef=\"Pure\">0.71</us-gaap:ConcentrationRiskPercentage1>\n\t</xbrl>\n\n\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=1764\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=6767\n\n\n[Concept Core]\nID: us-gaap:SalesRevenueNetMember\nLabel: Revenue Benchmark [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nRevenue from sale of product and rendering of service and other sources of income, when it serves as benchmark in concentration of risk calculation.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=12549\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=capc:CustomerConcentrationRiskOneMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember']"
189
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2024\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2024\" xmlns:srt=\"http://fasb.org/srt/2024\" xmlns:srt-types=\"http://fasb.org/srt-types/2024\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:capc=\"http://capc/20231231\" elementFormDefault=\"qualified\" targetNamespace=\"http://capc/20231231\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2024\" schemaLocation=\"https://xbrl.sec.gov/dei/2024/dei-2024.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2024\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2024\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-types-2024.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2024\" schemaLocation=\"https://xbrl.sec.gov/country/2024/country-2024.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2024\" schemaLocation=\"https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2024\" schemaLocation=\"https://xbrl.fasb.org/srt/2024/elts/srt-types-2024.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" id=\"ConcentrationsOfCreditRiskAndEconomicDependenceDetails\">\n <link:definition>00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20231231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"loc_us-gaapRisksAndUncertaintiesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRisksAndUncertaintiesAbstract\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_capcCustomerConcentrationRiskOneMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_capcCustomerConcentrationRiskOneMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_capcCustomerConcentrationRiskTwoMember\"/>\n <link:presentationArc order=\"30\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_capcCustomerConcentrationRiskTwoMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"50\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20231231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:href=\"capc-20231231.xsd#ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://capc/role/ConcentrationsOfCreditRiskAndEconomicDependenceDetails\" xlink:title=\"00000026 - Disclosure - CONCENTRATIONS OF CREDIT RISK AND ECONOMIC DEPENDENCE (Details)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_0\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskOneMember\" xlink:label=\"loc_capcCustomerConcentrationRiskOneMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_capcCustomerConcentrationRiskOneMember_0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskTwoMember\" xlink:label=\"loc_capcCustomerConcentrationRiskTwoMember_20\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_capcCustomerConcentrationRiskTwoMember_20\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_40\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_40\" xlink:type=\"arc\" order=\"42\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_70\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_70\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Customer Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GeographicDistributionAxis\" xlink:label=\"us-gaap_GeographicDistributionAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionAxis\" xlink:to=\"us-gaap_GeographicDistributionAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionAxis_lbl\" xml:lang=\"en-US\">Geographic Distribution [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GeographicDistributionDomesticMember\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_GeographicDistributionDomesticMember\" xlink:to=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_GeographicDistributionDomesticMember_lbl\" xml:lang=\"en-US\">Geographic Distribution, Domestic [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_ProductOrServiceAxis\" xlink:label=\"srt_ProductOrServiceAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_ProductOrServiceAxis\" xlink:to=\"srt_ProductOrServiceAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_ProductOrServiceAxis_lbl\" xml:lang=\"en-US\">Product and Service [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CapstoneBrandMember\" xlink:label=\"capc_CapstoneBrandMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_CapstoneBrandMember\" xlink:to=\"capc_CapstoneBrandMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_CapstoneBrandMember_lbl\" xml:lang=\"en-US\">Capstone Brand [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"us-gaap_ConcentrationRiskLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskLineItems\" xlink:to=\"us-gaap_ConcentrationRiskLineItems_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskLineItems_lbl\" xml:lang=\"en-US\">Concentration Risk [Line Items]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Concentration Risk, Percentage</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"us-gaap_ConcentrationRiskTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskTable\" xlink:to=\"us-gaap_ConcentrationRiskTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskTable_lbl\" xml:lang=\"en-US\">Concentration Risk [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskOneMember\" xlink:label=\"capc_CustomerConcentrationRiskOneMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_CustomerConcentrationRiskOneMember\" xlink:to=\"capc_CustomerConcentrationRiskOneMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_CustomerConcentrationRiskOneMember_lbl\" xml:lang=\"en-US\">Customer A [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_LightingProductsInternationalMember\" xlink:label=\"capc_LightingProductsInternationalMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_LightingProductsInternationalMember\" xlink:to=\"capc_LightingProductsInternationalMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_LightingProductsInternationalMember_lbl\" xml:lang=\"en-US\">Lighting Products International [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_SmartMirrorProductsUSMember\" xlink:label=\"capc_SmartMirrorProductsUSMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_SmartMirrorProductsUSMember\" xlink:to=\"capc_SmartMirrorProductsUSMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_SmartMirrorProductsUSMember_lbl\" xml:lang=\"en-US\">Smart Mirror Products U S [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RisksAndUncertaintiesAbstract\" xlink:to=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xml:lang=\"en-US\">Risks and Uncertainties [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByTypeAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"us-gaap_SalesRevenueNetMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_SalesRevenueNetMember\" xlink:to=\"us-gaap_SalesRevenueNetMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_SalesRevenueNetMember_lbl\" xml:lang=\"en-US\">Revenue Benchmark [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"capc-20231231.xsd#capc_CustomerConcentrationRiskTwoMember\" xlink:label=\"capc_CustomerConcentrationRiskTwoMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"capc_CustomerConcentrationRiskTwoMember\" xlink:to=\"capc_CustomerConcentrationRiskTwoMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"capc_CustomerConcentrationRiskTwoMember_lbl\" xml:lang=\"en-US\">Customer B [Member]</link:label>\n </link:labelLink>\n</link:linkbase>\n\n\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:capc=\"http://capc/20231231\" xmlns:dei=\"http://xbrl.sec.gov/dei/2024\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2024\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2024\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\"><link:schemaRef xlink:href=\"capc-20231231.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"From2023-01-012023-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">us-gaap:GeographicDistributionDomesticMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">us-gaap:GeographicDistributionDomesticMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_custom_SmartMirrorProductsUSMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">capc:SmartMirrorProductsUSMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_custom_SmartMirrorProductsUSMember_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">capc:SmartMirrorProductsUSMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_custom_CapstoneBrandMember_custom_LightingProductsInternationalMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:GeographicDistributionAxis\">capc:LightingProductsInternationalMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_custom_CapstoneBrandMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:ProductOrServiceAxis\">capc:CapstoneBrandMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskOneMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">capc:CustomerConcentrationRiskOneMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskOneMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">capc:CustomerConcentrationRiskOneMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskTwoMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">capc:CustomerConcentrationRiskTwoMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskTwoMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">capc:CustomerConcentrationRiskTwoMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2023-01-01</startDate>\n <endDate>2023-12-31</endDate>\n </period>\n </context>\n\t<context id=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0000814926</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">us-gaap:SalesRevenueNetMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:CustomerConcentrationRiskMember</xbrldi:explicitMember>\n </segment>\n </entity>\n <period>\n <startDate>2022-01-01</startDate>\n <endDate>2022-12-31</endDate>\n </period>\n </context>\n\t<unit id=\"USD\">\n <measure>iso4217:USD</measure>\n </unit>\n\t<unit id=\"Shares\">\n <measure>shares</measure>\n </unit>\n\t<unit id=\"USDPShares\">\n <divide>\n <unitNumerator>\n <measure>iso4217:USD</measure>\n </unitNumerator>\n <unitDenominator>\n <measure>shares</measure>\n </unitDenominator>\n </divide>\n </unit>\n\t<unit id=\"Pure\">\n <measure>pure</measure>\n </unit>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000504\" unitRef=\"Pure\">0.34</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_us-gaap_GeographicDistributionDomesticMember_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000507\" unitRef=\"Pure\">0.66</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_custom_SmartMirrorProductsUSMember_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000510\" unitRef=\"Pure\">0.66</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_custom_SmartMirrorProductsUSMember_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000513\" unitRef=\"Pure\">0.21</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_custom_CapstoneBrandMember_custom_LightingProductsInternationalMember\" decimals=\"INF\" id=\"Fact000518\" unitRef=\"Pure\">0.13</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000521\" unitRef=\"Pure\">1</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_custom_CapstoneBrandMember\" decimals=\"INF\" id=\"Fact000524\" unitRef=\"Pure\">1</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskOneMember\" decimals=\"INF\" id=\"Fact000619\" unitRef=\"Pure\">0.34</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskOneMember\" decimals=\"INF\" id=\"Fact000620\" unitRef=\"Pure\">0.58</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskTwoMember\" decimals=\"INF\" id=\"Fact000621\" unitRef=\"Pure\">0.50</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_custom_CustomerConcentrationRiskTwoMember\" decimals=\"INF\" id=\"Fact000622\" unitRef=\"Pure\">0.13</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2023-01-012023-12-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember\" decimals=\"INF\" id=\"Fact000623\" unitRef=\"Pure\">0.84</us-gaap:ConcentrationRiskPercentage1>\n\t<us-gaap:ConcentrationRiskPercentage1 contextRef=\"From2022-01-012022-12-31_us-gaap_SalesRevenueNetMember_us-gaap_CustomerConcentrationRiskMember\" decimals=\"INF\" id=\"Fact000624\" unitRef=\"Pure\">0.71</us-gaap:ConcentrationRiskPercentage1>\n\t</xbrl>\n\n\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=6767\n\n\n[Concept Core]\nID: us-gaap:SalesRevenueNetMember\nLabel: Revenue Benchmark [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nRevenue from sale of product and rendering of service and other sources of income, when it serves as benchmark in concentration of risk calculation.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=12549\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=1764\n\n\n[Concept Core]\nID: us-gaap:CustomerConcentrationRiskMember\nLabel: Customer Concentration Risk [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nReflects the percentage that revenues in the period from one or more significant customers is to net revenues, as defined by the entity, such as total net revenues, product line revenues, segment revenues. The risk is the materially adverse effects of loss of a significant customer.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=1943\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis 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(role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: 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None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nDefinition 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(role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk 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(role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CustomerConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Customer Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Domain] > Customer Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Domain] > Customer Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Customer Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CustomerConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember', 'us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CustomerConcentrationRiskMember']"
190
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20240930\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20240930\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954512 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20240930.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_44529631-9c4a-4ae5-a173-3277f96b17ff\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_44529631-9c4a-4ae5-a173-3277f96b17ff\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:to=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_7e5618bd-1163-4542-825e-2eea45018e7c\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_FL_7e5618bd-1163-4542-825e-2eea45018e7c\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_32c13f2a-46cc-45bb-bf2e-1b6313b8c4b1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NY_32c13f2a-46cc-45bb-bf2e-1b6313b8c4b1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_ad3cd36e-ee7a-42d1-b6fb-959fb73364f9\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_PA_ad3cd36e-ee7a-42d1-b6fb-959fb73364f9\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_ac323a39-1b7a-481e-8a2d-47ec9dc4095a\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_VA_ac323a39-1b7a-481e-8a2d-47ec9dc4095a\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_98d2ec19-0edb-493e-9c40-8b33ef88211b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CT_98d2ec19-0edb-493e-9c40-8b33ef88211b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_59af4e26-0990-44de-bacc-6b9674054ad5\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:presentationArc order=\"6\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NJ_59af4e26-0990-44de-bacc-6b9674054ad5\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_a2599b86-2216-48e0-bdbe-0786c8d1cf37\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:presentationArc order=\"7\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_UT_a2599b86-2216-48e0-bdbe-0786c8d1cf37\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_d2d49875-42c7-496d-8372-7c447f9e93c7\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:presentationArc order=\"8\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_MO_d2d49875-42c7-496d-8372-7c447f9e93c7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_7a807d78-e05a-4f32-b0d7-4405ef697b67\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:presentationArc order=\"9\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CA_7a807d78-e05a-4f32-b0d7-4405ef697b67\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" 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xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_0fbae834-d42d-4cd7-a881-7d22447b6503\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:presentationArc order=\"14\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NV_0fbae834-d42d-4cd7-a881-7d22447b6503\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_b70a5ca2-f07d-4ca8-9591-5ef71e71cd93\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:presentationArc order=\"15\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_TN_b70a5ca2-f07d-4ca8-9591-5ef71e71cd93\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_aea3ed17-9687-4a9d-93bb-5f3890cd717d\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IL\"/>\n <link:presentationArc order=\"16\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_IL_aea3ed17-9687-4a9d-93bb-5f3890cd717d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_c046f1b3-2a3d-4b5e-bee6-f29fc6224042\" xlink:href=\"efc-20240930.xsd#efc_OtherStatesMember\"/>\n <link:presentationArc order=\"17\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_efc_OtherStatesMember_c046f1b3-2a3d-4b5e-bee6-f29fc6224042\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_c59353c5-69b6-4497-a557-b7fe58cb67e4\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:presentationArc order=\"18\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_OH_c59353c5-69b6-4497-a557-b7fe58cb67e4\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_5ec19321-ec24-48b1-a826-fb6869a2e224\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:presentationArc order=\"19\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_MI_5ec19321-ec24-48b1-a826-fb6869a2e224\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_0c6f78ca-5a02-4fc6-a269-c244cdaed2c7\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NH_0c6f78ca-5a02-4fc6-a269-c244cdaed2c7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_354e9338-bc00-474a-84be-1a367aa56a82\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:presentationArc order=\"21\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_TX_354e9338-bc00-474a-84be-1a367aa56a82\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_d7105190-b5bd-4978-877b-914a2fcaf804\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:presentationArc order=\"22\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_GA_d7105190-b5bd-4978-877b-914a2fcaf804\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_9ca9f6e5-34f2-4cb2-9608-539f5b409e25\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:presentationArc order=\"23\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_OK_9ca9f6e5-34f2-4cb2-9608-539f5b409e25\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_3f5ee14b-e34b-4f42-b4c8-5a373d30e4fb\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:presentationArc order=\"24\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_RI_3f5ee14b-e34b-4f42-b4c8-5a373d30e4fb\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_3db88857-dcd7-4e38-bfcd-333fc2da2472\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:presentationArc order=\"25\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_WA_3db88857-dcd7-4e38-bfcd-333fc2da2472\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_04e889b2-a3f9-477b-9164-672ba3a749e0\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:presentationArc order=\"26\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_LA_04e889b2-a3f9-477b-9164-672ba3a749e0\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL_2a94da37-5ddf-452a-b6e6-99a56ed3ff10\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:presentationArc order=\"27\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_AL_2a94da37-5ddf-452a-b6e6-99a56ed3ff10\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:presentationArc order=\"28\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:href=\"efc-20240930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:href=\"efc-20240930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20240930.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_3f6b7eb5-3639-4715-a069-e61d0fae1280_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_3f6b7eb5-3639-4715-a069-e61d0fae1280_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_f8a1d4eb-cfc0-4c37-9351-6d522652cea1_default\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:to=\"loc_srt_SegmentGeographicalDomain_f8a1d4eb-cfc0-4c37-9351-6d522652cea1_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:to=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_7e5618bd-1163-4542-825e-2eea45018e7c\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_FL_7e5618bd-1163-4542-825e-2eea45018e7c\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_32c13f2a-46cc-45bb-bf2e-1b6313b8c4b1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" 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xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CA_7a807d78-e05a-4f32-b0d7-4405ef697b67\" xlink:type=\"arc\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA_2369cb82-313b-465d-b71b-317198486540\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_MA_2369cb82-313b-465d-b71b-317198486540\" xlink:type=\"arc\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_3867ae66-8a2e-46e2-bce2-9552624cf468\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_AZ_3867ae66-8a2e-46e2-bce2-9552624cf468\" xlink:type=\"arc\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IN_9fb857ed-fcdf-4ba9-8bdb-2daf82a77c31\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_IN_9fb857ed-fcdf-4ba9-8bdb-2daf82a77c31\" xlink:type=\"arc\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NC_ed6efc26-4582-422b-9e4d-fcf6d72a3097\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NC\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" 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xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NH_0c6f78ca-5a02-4fc6-a269-c244cdaed2c7\" xlink:type=\"arc\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_354e9338-bc00-474a-84be-1a367aa56a82\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_TX_354e9338-bc00-474a-84be-1a367aa56a82\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_d7105190-b5bd-4978-877b-914a2fcaf804\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_GA_d7105190-b5bd-4978-877b-914a2fcaf804\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_9ca9f6e5-34f2-4cb2-9608-539f5b409e25\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_OK_9ca9f6e5-34f2-4cb2-9608-539f5b409e25\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_3f5ee14b-e34b-4f42-b4c8-5a373d30e4fb\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" 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xlink:type=\"locator\" xlink:label=\"loc_stpr_AL_2a94da37-5ddf-452a-b6e6-99a56ed3ff10\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_AL_2a94da37-5ddf-452a-b6e6-99a56ed3ff10\" xlink:type=\"arc\" order=\"26\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:type=\"arc\" order=\"27\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f7ca3401-618a-4ac6-bb42-630f311d2eb6_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f7ca3401-618a-4ac6-bb42-630f311d2eb6_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:href=\"efc-20240930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_4784c347-fd2d-4972-a484-e419015f6275_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_4784c347-fd2d-4972-a484-e419015f6275_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:href=\"efc-20240930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20240930.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_93fbdff6-d749-429c-b2d1-5eac6768dfc0_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_7fd713ed-9abc-4a87-81e6-f376f5429139_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_country_US\" xlink:href=\"https://xbrl.sec.gov/country/2023/country-2023.xsd#country_US\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_country_US\" xlink:to=\"lab_country_US\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_country_US_1d17a784-3408-4ce7-8539-3c132e7c38ab_terseLabel_en-US\" xlink:label=\"lab_country_US\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED STATES</link:label>\n <link:label id=\"lab_country_US_label_en-US\" xlink:label=\"lab_country_US\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED STATES</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_cbd3e47c-b9b2-4773-88e1-60bdf0b578fa_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_69f9d5f3-c599-4bcb-a9e0-889ea4bb1489_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_a2a3738f-42dd-48a7-87dd-a1b32d2a5d98_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_ddf5a6c2-f744-43aa-8c7b-6140b9bf263d_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_d6f0417f-ed3e-4141-bed2-5ad8e7aa9d90_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_country_GB\" xlink:href=\"https://xbrl.sec.gov/country/2023/country-2023.xsd#country_GB\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_country_GB\" xlink:to=\"lab_country_GB\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_country_GB_f02b6a7b-adb1-43f1-838e-e2ac4b04d26f_terseLabel_en-US\" xlink:label=\"lab_country_GB\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED KINGDOM</link:label>\n <link:label id=\"lab_country_GB_label_en-US\" xlink:label=\"lab_country_GB\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED KINGDOM</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_5a393920-d0a2-4983-8322-b2833c93a3e9_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_ab8e2dc9-6631-42bf-a72c-3108d20c1919_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_8764ba39-fe26-42bc-84b7-df24504745ba_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_bf2f281b-3aab-4633-a1b0-c2827c5642e1_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_d17f5d56-4d84-4ed4-8197-150e81d73784_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_27e7255e-3e97-4b68-ae16-377354fec83d_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_a6e7a42c-99b9-46f4-9d39-e94eb7ae38ad_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_25427e80-3619-4ee1-997a-42f10fa7de8d_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_2d90bc97-199a-4534-a229-290613370ff2_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_072eb4f3-1dce-4c56-b9a1-b41c85752ddd_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_f94de711-c6b1-4d4a-b271-6927ac7e1b72_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_3a051cc9-8497-4f29-8a4b-f6c814d79932_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_967323c7-2ac6-4101-ad3e-29fb62c96405_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_36e33a84-e0cc-406f-8938-26abb8a5c04c_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_e542e16e-d486-4fb4-b657-2b1e24e1dd7c_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_2b466999-764b-4802-b994-32261756a22b_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20240930.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_5e5cb18c-57e1-4da9-a2f7-15879049b24a_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_78ebd8c2-89c8-4f99-bed3-75eb4f75db10_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_933c59b0-9666-46ef-bfc7-8ed7be1961ef_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20240930.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_6f03909b-0190-4602-8d44-11d5930301c1_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_c86e94d1-d33e-4f0e-9e8e-bd75c88d4bc3_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20240930.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_20f5b5f3-a642-43b1-af65-369f700441e6_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20240930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_26883bae-0819-4ce0-88a9-2f710d26d21b_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_4fb8bf2d-52e4-49db-bdea-e0ab92bd8962_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_aeb02820-e799-48c8-9c90-c87beacca9c8_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_080d32a7-4d2b-4cf9-ba85-d6b46e8cdde9_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" 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sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=efc:CollateralOnRepurchaseAgreementsMember', 'us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember']"
191
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20240930\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20240930\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954512 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20240930.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_44529631-9c4a-4ae5-a173-3277f96b17ff\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_44529631-9c4a-4ae5-a173-3277f96b17ff\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:to=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_7e5618bd-1163-4542-825e-2eea45018e7c\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_FL_7e5618bd-1163-4542-825e-2eea45018e7c\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_32c13f2a-46cc-45bb-bf2e-1b6313b8c4b1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NY_32c13f2a-46cc-45bb-bf2e-1b6313b8c4b1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_ad3cd36e-ee7a-42d1-b6fb-959fb73364f9\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_PA_ad3cd36e-ee7a-42d1-b6fb-959fb73364f9\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_ac323a39-1b7a-481e-8a2d-47ec9dc4095a\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_VA_ac323a39-1b7a-481e-8a2d-47ec9dc4095a\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_98d2ec19-0edb-493e-9c40-8b33ef88211b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CT_98d2ec19-0edb-493e-9c40-8b33ef88211b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_59af4e26-0990-44de-bacc-6b9674054ad5\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:presentationArc order=\"6\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NJ_59af4e26-0990-44de-bacc-6b9674054ad5\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_a2599b86-2216-48e0-bdbe-0786c8d1cf37\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:presentationArc order=\"7\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_UT_a2599b86-2216-48e0-bdbe-0786c8d1cf37\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" 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xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_aea3ed17-9687-4a9d-93bb-5f3890cd717d\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IL\"/>\n <link:presentationArc order=\"16\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_IL_aea3ed17-9687-4a9d-93bb-5f3890cd717d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_c046f1b3-2a3d-4b5e-bee6-f29fc6224042\" xlink:href=\"efc-20240930.xsd#efc_OtherStatesMember\"/>\n <link:presentationArc order=\"17\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_efc_OtherStatesMember_c046f1b3-2a3d-4b5e-bee6-f29fc6224042\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_c59353c5-69b6-4497-a557-b7fe58cb67e4\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:presentationArc order=\"18\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_OH_c59353c5-69b6-4497-a557-b7fe58cb67e4\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_5ec19321-ec24-48b1-a826-fb6869a2e224\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:presentationArc order=\"19\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_MI_5ec19321-ec24-48b1-a826-fb6869a2e224\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_0c6f78ca-5a02-4fc6-a269-c244cdaed2c7\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NH_0c6f78ca-5a02-4fc6-a269-c244cdaed2c7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_354e9338-bc00-474a-84be-1a367aa56a82\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:presentationArc order=\"21\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_TX_354e9338-bc00-474a-84be-1a367aa56a82\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_d7105190-b5bd-4978-877b-914a2fcaf804\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:presentationArc order=\"22\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_GA_d7105190-b5bd-4978-877b-914a2fcaf804\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_9ca9f6e5-34f2-4cb2-9608-539f5b409e25\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:presentationArc order=\"23\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_OK_9ca9f6e5-34f2-4cb2-9608-539f5b409e25\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_3f5ee14b-e34b-4f42-b4c8-5a373d30e4fb\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:presentationArc order=\"24\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_RI_3f5ee14b-e34b-4f42-b4c8-5a373d30e4fb\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_3db88857-dcd7-4e38-bfcd-333fc2da2472\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:presentationArc order=\"25\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_WA_3db88857-dcd7-4e38-bfcd-333fc2da2472\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_04e889b2-a3f9-477b-9164-672ba3a749e0\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:presentationArc order=\"26\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_LA_04e889b2-a3f9-477b-9164-672ba3a749e0\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL_2a94da37-5ddf-452a-b6e6-99a56ed3ff10\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:presentationArc order=\"27\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_AL_2a94da37-5ddf-452a-b6e6-99a56ed3ff10\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:presentationArc order=\"28\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:href=\"efc-20240930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:href=\"efc-20240930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20240930.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_3f6b7eb5-3639-4715-a069-e61d0fae1280_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_3f6b7eb5-3639-4715-a069-e61d0fae1280_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_f8a1d4eb-cfc0-4c37-9351-6d522652cea1_default\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:to=\"loc_srt_SegmentGeographicalDomain_f8a1d4eb-cfc0-4c37-9351-6d522652cea1_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:to=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_7e5618bd-1163-4542-825e-2eea45018e7c\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_FL_7e5618bd-1163-4542-825e-2eea45018e7c\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_32c13f2a-46cc-45bb-bf2e-1b6313b8c4b1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NY_32c13f2a-46cc-45bb-bf2e-1b6313b8c4b1\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_ad3cd36e-ee7a-42d1-b6fb-959fb73364f9\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_PA_ad3cd36e-ee7a-42d1-b6fb-959fb73364f9\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_ac323a39-1b7a-481e-8a2d-47ec9dc4095a\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_VA_ac323a39-1b7a-481e-8a2d-47ec9dc4095a\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_98d2ec19-0edb-493e-9c40-8b33ef88211b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CT_98d2ec19-0edb-493e-9c40-8b33ef88211b\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_59af4e26-0990-44de-bacc-6b9674054ad5\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NJ_59af4e26-0990-44de-bacc-6b9674054ad5\" xlink:type=\"arc\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_a2599b86-2216-48e0-bdbe-0786c8d1cf37\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_UT_a2599b86-2216-48e0-bdbe-0786c8d1cf37\" xlink:type=\"arc\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_d2d49875-42c7-496d-8372-7c447f9e93c7\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_MO_d2d49875-42c7-496d-8372-7c447f9e93c7\" xlink:type=\"arc\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_7a807d78-e05a-4f32-b0d7-4405ef697b67\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CA_7a807d78-e05a-4f32-b0d7-4405ef697b67\" xlink:type=\"arc\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA_2369cb82-313b-465d-b71b-317198486540\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_MA_2369cb82-313b-465d-b71b-317198486540\" xlink:type=\"arc\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_3867ae66-8a2e-46e2-bce2-9552624cf468\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_AZ_3867ae66-8a2e-46e2-bce2-9552624cf468\" xlink:type=\"arc\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IN_9fb857ed-fcdf-4ba9-8bdb-2daf82a77c31\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_IN_9fb857ed-fcdf-4ba9-8bdb-2daf82a77c31\" xlink:type=\"arc\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NC_ed6efc26-4582-422b-9e4d-fcf6d72a3097\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NC\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NC_ed6efc26-4582-422b-9e4d-fcf6d72a3097\" xlink:type=\"arc\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_0fbae834-d42d-4cd7-a881-7d22447b6503\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NV_0fbae834-d42d-4cd7-a881-7d22447b6503\" xlink:type=\"arc\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_b70a5ca2-f07d-4ca8-9591-5ef71e71cd93\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_TN_b70a5ca2-f07d-4ca8-9591-5ef71e71cd93\" xlink:type=\"arc\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_aea3ed17-9687-4a9d-93bb-5f3890cd717d\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_IL_aea3ed17-9687-4a9d-93bb-5f3890cd717d\" xlink:type=\"arc\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_c046f1b3-2a3d-4b5e-bee6-f29fc6224042\" xlink:href=\"efc-20240930.xsd#efc_OtherStatesMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_efc_OtherStatesMember_c046f1b3-2a3d-4b5e-bee6-f29fc6224042\" xlink:type=\"arc\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_c59353c5-69b6-4497-a557-b7fe58cb67e4\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_OH_c59353c5-69b6-4497-a557-b7fe58cb67e4\" xlink:type=\"arc\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_5ec19321-ec24-48b1-a826-fb6869a2e224\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_MI_5ec19321-ec24-48b1-a826-fb6869a2e224\" xlink:type=\"arc\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_0c6f78ca-5a02-4fc6-a269-c244cdaed2c7\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NH_0c6f78ca-5a02-4fc6-a269-c244cdaed2c7\" xlink:type=\"arc\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_354e9338-bc00-474a-84be-1a367aa56a82\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_TX_354e9338-bc00-474a-84be-1a367aa56a82\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_d7105190-b5bd-4978-877b-914a2fcaf804\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_GA_d7105190-b5bd-4978-877b-914a2fcaf804\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_9ca9f6e5-34f2-4cb2-9608-539f5b409e25\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_OK_9ca9f6e5-34f2-4cb2-9608-539f5b409e25\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_3f5ee14b-e34b-4f42-b4c8-5a373d30e4fb\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_RI_3f5ee14b-e34b-4f42-b4c8-5a373d30e4fb\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_3db88857-dcd7-4e38-bfcd-333fc2da2472\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_WA_3db88857-dcd7-4e38-bfcd-333fc2da2472\" xlink:type=\"arc\" order=\"24\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_04e889b2-a3f9-477b-9164-672ba3a749e0\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_LA_04e889b2-a3f9-477b-9164-672ba3a749e0\" xlink:type=\"arc\" order=\"25\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL_2a94da37-5ddf-452a-b6e6-99a56ed3ff10\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_AL_2a94da37-5ddf-452a-b6e6-99a56ed3ff10\" xlink:type=\"arc\" order=\"26\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:type=\"arc\" order=\"27\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f7ca3401-618a-4ac6-bb42-630f311d2eb6_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f7ca3401-618a-4ac6-bb42-630f311d2eb6_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:href=\"efc-20240930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_4784c347-fd2d-4972-a484-e419015f6275_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_4784c347-fd2d-4972-a484-e419015f6275_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:href=\"efc-20240930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20240930.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_93fbdff6-d749-429c-b2d1-5eac6768dfc0_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_7fd713ed-9abc-4a87-81e6-f376f5429139_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_country_US\" xlink:href=\"https://xbrl.sec.gov/country/2023/country-2023.xsd#country_US\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_country_US\" xlink:to=\"lab_country_US\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_country_US_1d17a784-3408-4ce7-8539-3c132e7c38ab_terseLabel_en-US\" xlink:label=\"lab_country_US\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED STATES</link:label>\n <link:label id=\"lab_country_US_label_en-US\" xlink:label=\"lab_country_US\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED STATES</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_cbd3e47c-b9b2-4773-88e1-60bdf0b578fa_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_69f9d5f3-c599-4bcb-a9e0-889ea4bb1489_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_a2a3738f-42dd-48a7-87dd-a1b32d2a5d98_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_ddf5a6c2-f744-43aa-8c7b-6140b9bf263d_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_d6f0417f-ed3e-4141-bed2-5ad8e7aa9d90_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_country_GB\" xlink:href=\"https://xbrl.sec.gov/country/2023/country-2023.xsd#country_GB\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_country_GB\" xlink:to=\"lab_country_GB\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_country_GB_f02b6a7b-adb1-43f1-838e-e2ac4b04d26f_terseLabel_en-US\" xlink:label=\"lab_country_GB\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED KINGDOM</link:label>\n <link:label id=\"lab_country_GB_label_en-US\" xlink:label=\"lab_country_GB\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED KINGDOM</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_5a393920-d0a2-4983-8322-b2833c93a3e9_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_ab8e2dc9-6631-42bf-a72c-3108d20c1919_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_8764ba39-fe26-42bc-84b7-df24504745ba_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_bf2f281b-3aab-4633-a1b0-c2827c5642e1_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_d17f5d56-4d84-4ed4-8197-150e81d73784_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_27e7255e-3e97-4b68-ae16-377354fec83d_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_a6e7a42c-99b9-46f4-9d39-e94eb7ae38ad_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_25427e80-3619-4ee1-997a-42f10fa7de8d_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_2d90bc97-199a-4534-a229-290613370ff2_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_072eb4f3-1dce-4c56-b9a1-b41c85752ddd_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_f94de711-c6b1-4d4a-b271-6927ac7e1b72_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_3a051cc9-8497-4f29-8a4b-f6c814d79932_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_967323c7-2ac6-4101-ad3e-29fb62c96405_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_36e33a84-e0cc-406f-8938-26abb8a5c04c_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_e542e16e-d486-4fb4-b657-2b1e24e1dd7c_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_2b466999-764b-4802-b994-32261756a22b_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20240930.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_5e5cb18c-57e1-4da9-a2f7-15879049b24a_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_78ebd8c2-89c8-4f99-bed3-75eb4f75db10_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_933c59b0-9666-46ef-bfc7-8ed7be1961ef_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20240930.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_6f03909b-0190-4602-8d44-11d5930301c1_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_c86e94d1-d33e-4f0e-9e8e-bd75c88d4bc3_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20240930.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_20f5b5f3-a642-43b1-af65-369f700441e6_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20240930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_26883bae-0819-4ce0-88a9-2f710d26d21b_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_4fb8bf2d-52e4-49db-bdea-e0ab92bd8962_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" 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xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_080d32a7-4d2b-4cf9-ba85-d6b46e8cdde9_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AL\" xlink:to=\"lab_stpr_AL\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AL_8dc3691f-ee80-4ae6-ace0-a7ac0d17aae3_terseLabel_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:label id=\"lab_stpr_AL_label_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:labelArc 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</context>\n\t<context id=\"c-1217\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001411342</identifier>\n <segment>\n <xbrldi:explicitMember dimension=\"srt:StatementGeographicalAxis\">stpr:TN</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByBenchmarkAxis\">efc:FinancingReceivablesUnpaidPrincipalBalanceMember</xbrldi:explicitMember>\n <xbrldi:explicitMember dimension=\"us-gaap:ConcentrationRiskByTypeAxis\">us-gaap:GeographicConcentrationRiskMember</xbrldi:explicitMember>\n <xbrldi:explicitM\n\n##US GAAP Taxonomy\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=1764\n\n\n[Concept Core]\nID: us-gaap:CreditConcentrationRiskMember\nLabel: Credit Concentration Risk [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nReflects the percentage that a specified receivable or amount at risk from a counterparty under a contractual arrangement is to a specified benchmark, such as total receivables, net revenues, pretax results. Risk is the materially adverse effects of loss attributable to (a) the failure to collect a significant receivable from a major customer or group of homogeneous accounts, or (b) a failure by a counterparty to perform under terms of a contractual arrangement.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=1903\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\nLabel: Concentration Risk Benchmark [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by benchmark of concentration risk.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=6767\n\n\n[Concept Core]\nID: us-gaap:CashAndCashEquivalentsMember\nLabel: Cash and Cash Equivalents [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nCurrency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=7378\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CashAndCashEquivalentsMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SummaryOfInvestmentHoldings\n Path: Securities Investment [Member] > Cash and Cash Equivalents [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Asset Class [Domain] > Cash and Cash Equivalents [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Cash and Cash Equivalents [Member] > Cash [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Cash and Cash Equivalents [Member] > Cash Equivalents [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CashAndCashEquivalentsMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SecuritiesInvestmentMember -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/SummaryOfInvestmentHoldingsSummaryOfInvestmentHoldingsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SecuritiesInvestmentMember -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/SummaryOfInvestmentHoldingsSummaryOfInvestmentHoldingsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CashAndCashEquivalentsMember\n\nReferences:\n- None | None | Element is not intended to be used with axis element identified in tin-part:AlternateElement. Member element intended to be used with axis element identified in tin-part:AlternateElement is identified in tin-part:AlternateElement.\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:CashAndCashEquivalentsMember']"
192
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20240930\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20240930\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import 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preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_0c6f78ca-5a02-4fc6-a269-c244cdaed2c7\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NH_0c6f78ca-5a02-4fc6-a269-c244cdaed2c7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_354e9338-bc00-474a-84be-1a367aa56a82\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:presentationArc order=\"21\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_TX_354e9338-bc00-474a-84be-1a367aa56a82\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_d7105190-b5bd-4978-877b-914a2fcaf804\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:presentationArc order=\"22\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_GA_d7105190-b5bd-4978-877b-914a2fcaf804\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_9ca9f6e5-34f2-4cb2-9608-539f5b409e25\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:presentationArc order=\"23\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_OK_9ca9f6e5-34f2-4cb2-9608-539f5b409e25\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_3f5ee14b-e34b-4f42-b4c8-5a373d30e4fb\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:presentationArc order=\"24\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_RI_3f5ee14b-e34b-4f42-b4c8-5a373d30e4fb\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_3db88857-dcd7-4e38-bfcd-333fc2da2472\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:presentationArc order=\"25\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_WA_3db88857-dcd7-4e38-bfcd-333fc2da2472\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_04e889b2-a3f9-477b-9164-672ba3a749e0\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:presentationArc order=\"26\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_LA_04e889b2-a3f9-477b-9164-672ba3a749e0\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL_2a94da37-5ddf-452a-b6e6-99a56ed3ff10\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:presentationArc order=\"27\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_AL_2a94da37-5ddf-452a-b6e6-99a56ed3ff10\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:presentationArc order=\"28\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:href=\"efc-20240930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:href=\"efc-20240930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20240930.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_3f6b7eb5-3639-4715-a069-e61d0fae1280_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_3f6b7eb5-3639-4715-a069-e61d0fae1280_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_f8a1d4eb-cfc0-4c37-9351-6d522652cea1_default\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:to=\"loc_srt_SegmentGeographicalDomain_f8a1d4eb-cfc0-4c37-9351-6d522652cea1_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:to=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_7e5618bd-1163-4542-825e-2eea45018e7c\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_FL_7e5618bd-1163-4542-825e-2eea45018e7c\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_32c13f2a-46cc-45bb-bf2e-1b6313b8c4b1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NY_32c13f2a-46cc-45bb-bf2e-1b6313b8c4b1\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_ad3cd36e-ee7a-42d1-b6fb-959fb73364f9\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_PA_ad3cd36e-ee7a-42d1-b6fb-959fb73364f9\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_ac323a39-1b7a-481e-8a2d-47ec9dc4095a\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_VA_ac323a39-1b7a-481e-8a2d-47ec9dc4095a\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_98d2ec19-0edb-493e-9c40-8b33ef88211b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CT_98d2ec19-0edb-493e-9c40-8b33ef88211b\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_59af4e26-0990-44de-bacc-6b9674054ad5\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NJ_59af4e26-0990-44de-bacc-6b9674054ad5\" xlink:type=\"arc\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_a2599b86-2216-48e0-bdbe-0786c8d1cf37\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_UT_a2599b86-2216-48e0-bdbe-0786c8d1cf37\" xlink:type=\"arc\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_d2d49875-42c7-496d-8372-7c447f9e93c7\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_MO_d2d49875-42c7-496d-8372-7c447f9e93c7\" xlink:type=\"arc\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_7a807d78-e05a-4f32-b0d7-4405ef697b67\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CA_7a807d78-e05a-4f32-b0d7-4405ef697b67\" xlink:type=\"arc\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA_2369cb82-313b-465d-b71b-317198486540\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_MA_2369cb82-313b-465d-b71b-317198486540\" xlink:type=\"arc\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_3867ae66-8a2e-46e2-bce2-9552624cf468\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_AZ_3867ae66-8a2e-46e2-bce2-9552624cf468\" xlink:type=\"arc\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IN_9fb857ed-fcdf-4ba9-8bdb-2daf82a77c31\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_IN_9fb857ed-fcdf-4ba9-8bdb-2daf82a77c31\" xlink:type=\"arc\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NC_ed6efc26-4582-422b-9e4d-fcf6d72a3097\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NC\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NC_ed6efc26-4582-422b-9e4d-fcf6d72a3097\" xlink:type=\"arc\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_0fbae834-d42d-4cd7-a881-7d22447b6503\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NV_0fbae834-d42d-4cd7-a881-7d22447b6503\" xlink:type=\"arc\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_b70a5ca2-f07d-4ca8-9591-5ef71e71cd93\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_TN_b70a5ca2-f07d-4ca8-9591-5ef71e71cd93\" xlink:type=\"arc\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_aea3ed17-9687-4a9d-93bb-5f3890cd717d\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_IL_aea3ed17-9687-4a9d-93bb-5f3890cd717d\" xlink:type=\"arc\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_c046f1b3-2a3d-4b5e-bee6-f29fc6224042\" xlink:href=\"efc-20240930.xsd#efc_OtherStatesMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_efc_OtherStatesMember_c046f1b3-2a3d-4b5e-bee6-f29fc6224042\" xlink:type=\"arc\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_c59353c5-69b6-4497-a557-b7fe58cb67e4\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_OH_c59353c5-69b6-4497-a557-b7fe58cb67e4\" xlink:type=\"arc\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_5ec19321-ec24-48b1-a826-fb6869a2e224\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_MI_5ec19321-ec24-48b1-a826-fb6869a2e224\" xlink:type=\"arc\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_0c6f78ca-5a02-4fc6-a269-c244cdaed2c7\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NH_0c6f78ca-5a02-4fc6-a269-c244cdaed2c7\" xlink:type=\"arc\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_354e9338-bc00-474a-84be-1a367aa56a82\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_TX_354e9338-bc00-474a-84be-1a367aa56a82\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_d7105190-b5bd-4978-877b-914a2fcaf804\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_GA_d7105190-b5bd-4978-877b-914a2fcaf804\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_9ca9f6e5-34f2-4cb2-9608-539f5b409e25\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_OK_9ca9f6e5-34f2-4cb2-9608-539f5b409e25\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_3f5ee14b-e34b-4f42-b4c8-5a373d30e4fb\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_RI_3f5ee14b-e34b-4f42-b4c8-5a373d30e4fb\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_3db88857-dcd7-4e38-bfcd-333fc2da2472\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_WA_3db88857-dcd7-4e38-bfcd-333fc2da2472\" xlink:type=\"arc\" order=\"24\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_04e889b2-a3f9-477b-9164-672ba3a749e0\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_LA_04e889b2-a3f9-477b-9164-672ba3a749e0\" xlink:type=\"arc\" order=\"25\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL_2a94da37-5ddf-452a-b6e6-99a56ed3ff10\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_AL_2a94da37-5ddf-452a-b6e6-99a56ed3ff10\" xlink:type=\"arc\" order=\"26\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:type=\"arc\" order=\"27\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f7ca3401-618a-4ac6-bb42-630f311d2eb6_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f7ca3401-618a-4ac6-bb42-630f311d2eb6_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:href=\"efc-20240930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_4784c347-fd2d-4972-a484-e419015f6275_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_4784c347-fd2d-4972-a484-e419015f6275_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:href=\"efc-20240930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20240930.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_93fbdff6-d749-429c-b2d1-5eac6768dfc0_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_7fd713ed-9abc-4a87-81e6-f376f5429139_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_country_US\" xlink:href=\"https://xbrl.sec.gov/country/2023/country-2023.xsd#country_US\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_country_US\" xlink:to=\"lab_country_US\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_country_US_1d17a784-3408-4ce7-8539-3c132e7c38ab_terseLabel_en-US\" xlink:label=\"lab_country_US\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED STATES</link:label>\n <link:label id=\"lab_country_US_label_en-US\" xlink:label=\"lab_country_US\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED STATES</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_cbd3e47c-b9b2-4773-88e1-60bdf0b578fa_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_69f9d5f3-c599-4bcb-a9e0-889ea4bb1489_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_a2a3738f-42dd-48a7-87dd-a1b32d2a5d98_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_ddf5a6c2-f744-43aa-8c7b-6140b9bf263d_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_d6f0417f-ed3e-4141-bed2-5ad8e7aa9d90_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_country_GB\" xlink:href=\"https://xbrl.sec.gov/country/2023/country-2023.xsd#country_GB\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_country_GB\" xlink:to=\"lab_country_GB\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_country_GB_f02b6a7b-adb1-43f1-838e-e2ac4b04d26f_terseLabel_en-US\" xlink:label=\"lab_country_GB\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED KINGDOM</link:label>\n <link:label id=\"lab_country_GB_label_en-US\" xlink:label=\"lab_country_GB\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED KINGDOM</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_5a393920-d0a2-4983-8322-b2833c93a3e9_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_ab8e2dc9-6631-42bf-a72c-3108d20c1919_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_8764ba39-fe26-42bc-84b7-df24504745ba_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_bf2f281b-3aab-4633-a1b0-c2827c5642e1_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_d17f5d56-4d84-4ed4-8197-150e81d73784_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_27e7255e-3e97-4b68-ae16-377354fec83d_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_a6e7a42c-99b9-46f4-9d39-e94eb7ae38ad_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_25427e80-3619-4ee1-997a-42f10fa7de8d_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_2d90bc97-199a-4534-a229-290613370ff2_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_072eb4f3-1dce-4c56-b9a1-b41c85752ddd_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_f94de711-c6b1-4d4a-b271-6927ac7e1b72_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_3a051cc9-8497-4f29-8a4b-f6c814d79932_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_967323c7-2ac6-4101-ad3e-29fb62c96405_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_36e33a84-e0cc-406f-8938-26abb8a5c04c_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_e542e16e-d486-4fb4-b657-2b1e24e1dd7c_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_2b466999-764b-4802-b994-32261756a22b_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20240930.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_5e5cb18c-57e1-4da9-a2f7-15879049b24a_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_78ebd8c2-89c8-4f99-bed3-75eb4f75db10_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_933c59b0-9666-46ef-bfc7-8ed7be1961ef_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20240930.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_6f03909b-0190-4602-8d44-11d5930301c1_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_c86e94d1-d33e-4f0e-9e8e-bd75c88d4bc3_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20240930.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_20f5b5f3-a642-43b1-af65-369f700441e6_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20240930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_26883bae-0819-4ce0-88a9-2f710d26d21b_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_4fb8bf2d-52e4-49db-bdea-e0ab92bd8962_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_aeb02820-e799-48c8-9c90-c87beacca9c8_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_080d32a7-4d2b-4cf9-ba85-d6b46e8cdde9_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" 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xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_1ca35b3c-82ed-4fb8-aafc-8162d1f265b1_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TX\" xlink:to=\"lab_stpr_TX\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TX_c2abef19-09fd-4711-a078-c66b32a60180_terseLabel_en-US\" xlink:lab\n\n##Instance 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(role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=efc:ReceivableForSecuritiesSoldMember', 'us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember']"
193
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20240930\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20240930\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954512 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20240930.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_44529631-9c4a-4ae5-a173-3277f96b17ff\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_44529631-9c4a-4ae5-a173-3277f96b17ff\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:to=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_7e5618bd-1163-4542-825e-2eea45018e7c\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_FL_7e5618bd-1163-4542-825e-2eea45018e7c\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_32c13f2a-46cc-45bb-bf2e-1b6313b8c4b1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NY_32c13f2a-46cc-45bb-bf2e-1b6313b8c4b1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_ad3cd36e-ee7a-42d1-b6fb-959fb73364f9\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_PA_ad3cd36e-ee7a-42d1-b6fb-959fb73364f9\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_ac323a39-1b7a-481e-8a2d-47ec9dc4095a\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_VA_ac323a39-1b7a-481e-8a2d-47ec9dc4095a\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_98d2ec19-0edb-493e-9c40-8b33ef88211b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CT_98d2ec19-0edb-493e-9c40-8b33ef88211b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_59af4e26-0990-44de-bacc-6b9674054ad5\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:presentationArc order=\"6\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NJ_59af4e26-0990-44de-bacc-6b9674054ad5\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_a2599b86-2216-48e0-bdbe-0786c8d1cf37\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:presentationArc order=\"7\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_UT_a2599b86-2216-48e0-bdbe-0786c8d1cf37\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_d2d49875-42c7-496d-8372-7c447f9e93c7\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:presentationArc order=\"8\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_MO_d2d49875-42c7-496d-8372-7c447f9e93c7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_7a807d78-e05a-4f32-b0d7-4405ef697b67\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:presentationArc order=\"9\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CA_7a807d78-e05a-4f32-b0d7-4405ef697b67\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA_2369cb82-313b-465d-b71b-317198486540\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_MA_2369cb82-313b-465d-b71b-317198486540\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_3867ae66-8a2e-46e2-bce2-9552624cf468\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:presentationArc order=\"11\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_AZ_3867ae66-8a2e-46e2-bce2-9552624cf468\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IN_9fb857ed-fcdf-4ba9-8bdb-2daf82a77c31\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IN\"/>\n <link:presentationArc order=\"12\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_IN_9fb857ed-fcdf-4ba9-8bdb-2daf82a77c31\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NC_ed6efc26-4582-422b-9e4d-fcf6d72a3097\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NC\"/>\n <link:presentationArc order=\"13\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NC_ed6efc26-4582-422b-9e4d-fcf6d72a3097\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_0fbae834-d42d-4cd7-a881-7d22447b6503\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:presentationArc order=\"14\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NV_0fbae834-d42d-4cd7-a881-7d22447b6503\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_b70a5ca2-f07d-4ca8-9591-5ef71e71cd93\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:presentationArc order=\"15\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_TN_b70a5ca2-f07d-4ca8-9591-5ef71e71cd93\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_aea3ed17-9687-4a9d-93bb-5f3890cd717d\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IL\"/>\n <link:presentationArc order=\"16\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_IL_aea3ed17-9687-4a9d-93bb-5f3890cd717d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_c046f1b3-2a3d-4b5e-bee6-f29fc6224042\" xlink:href=\"efc-20240930.xsd#efc_OtherStatesMember\"/>\n <link:presentationArc order=\"17\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_efc_OtherStatesMember_c046f1b3-2a3d-4b5e-bee6-f29fc6224042\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_c59353c5-69b6-4497-a557-b7fe58cb67e4\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:presentationArc order=\"18\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_OH_c59353c5-69b6-4497-a557-b7fe58cb67e4\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_5ec19321-ec24-48b1-a826-fb6869a2e224\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:presentationArc order=\"19\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_MI_5ec19321-ec24-48b1-a826-fb6869a2e224\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_0c6f78ca-5a02-4fc6-a269-c244cdaed2c7\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NH_0c6f78ca-5a02-4fc6-a269-c244cdaed2c7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_354e9338-bc00-474a-84be-1a367aa56a82\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:presentationArc order=\"21\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_TX_354e9338-bc00-474a-84be-1a367aa56a82\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_d7105190-b5bd-4978-877b-914a2fcaf804\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:presentationArc order=\"22\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_GA_d7105190-b5bd-4978-877b-914a2fcaf804\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_9ca9f6e5-34f2-4cb2-9608-539f5b409e25\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:presentationArc order=\"23\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_OK_9ca9f6e5-34f2-4cb2-9608-539f5b409e25\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_3f5ee14b-e34b-4f42-b4c8-5a373d30e4fb\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:presentationArc order=\"24\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_RI_3f5ee14b-e34b-4f42-b4c8-5a373d30e4fb\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_3db88857-dcd7-4e38-bfcd-333fc2da2472\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:presentationArc order=\"25\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_WA_3db88857-dcd7-4e38-bfcd-333fc2da2472\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_04e889b2-a3f9-477b-9164-672ba3a749e0\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:presentationArc order=\"26\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_LA_04e889b2-a3f9-477b-9164-672ba3a749e0\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL_2a94da37-5ddf-452a-b6e6-99a56ed3ff10\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:presentationArc order=\"27\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_AL_2a94da37-5ddf-452a-b6e6-99a56ed3ff10\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:presentationArc order=\"28\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:href=\"efc-20240930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:href=\"efc-20240930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20240930.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" 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xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" 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xlink:from=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:to=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_7e5618bd-1163-4542-825e-2eea45018e7c\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_FL_7e5618bd-1163-4542-825e-2eea45018e7c\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_32c13f2a-46cc-45bb-bf2e-1b6313b8c4b1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" 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xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_AZ_3867ae66-8a2e-46e2-bce2-9552624cf468\" xlink:type=\"arc\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IN_9fb857ed-fcdf-4ba9-8bdb-2daf82a77c31\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_IN_9fb857ed-fcdf-4ba9-8bdb-2daf82a77c31\" xlink:type=\"arc\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NC_ed6efc26-4582-422b-9e4d-fcf6d72a3097\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NC\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" 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xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NH_0c6f78ca-5a02-4fc6-a269-c244cdaed2c7\" xlink:type=\"arc\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_354e9338-bc00-474a-84be-1a367aa56a82\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_TX_354e9338-bc00-474a-84be-1a367aa56a82\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_d7105190-b5bd-4978-877b-914a2fcaf804\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_GA_d7105190-b5bd-4978-877b-914a2fcaf804\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_9ca9f6e5-34f2-4cb2-9608-539f5b409e25\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_OK_9ca9f6e5-34f2-4cb2-9608-539f5b409e25\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_3f5ee14b-e34b-4f42-b4c8-5a373d30e4fb\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_RI_3f5ee14b-e34b-4f42-b4c8-5a373d30e4fb\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_3db88857-dcd7-4e38-bfcd-333fc2da2472\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_WA_3db88857-dcd7-4e38-bfcd-333fc2da2472\" xlink:type=\"arc\" order=\"24\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_04e889b2-a3f9-477b-9164-672ba3a749e0\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_LA_04e889b2-a3f9-477b-9164-672ba3a749e0\" xlink:type=\"arc\" order=\"25\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL_2a94da37-5ddf-452a-b6e6-99a56ed3ff10\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_AL_2a94da37-5ddf-452a-b6e6-99a56ed3ff10\" xlink:type=\"arc\" order=\"26\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:type=\"arc\" order=\"27\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f7ca3401-618a-4ac6-bb42-630f311d2eb6_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f7ca3401-618a-4ac6-bb42-630f311d2eb6_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:href=\"efc-20240930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_4784c347-fd2d-4972-a484-e419015f6275_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_4784c347-fd2d-4972-a484-e419015f6275_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:href=\"efc-20240930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20240930.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_93fbdff6-d749-429c-b2d1-5eac6768dfc0_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_7fd713ed-9abc-4a87-81e6-f376f5429139_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_country_US\" xlink:href=\"https://xbrl.sec.gov/country/2023/country-2023.xsd#country_US\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_country_US\" xlink:to=\"lab_country_US\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_country_US_1d17a784-3408-4ce7-8539-3c132e7c38ab_terseLabel_en-US\" xlink:label=\"lab_country_US\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED STATES</link:label>\n <link:label id=\"lab_country_US_label_en-US\" xlink:label=\"lab_country_US\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED STATES</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_cbd3e47c-b9b2-4773-88e1-60bdf0b578fa_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_69f9d5f3-c599-4bcb-a9e0-889ea4bb1489_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_a2a3738f-42dd-48a7-87dd-a1b32d2a5d98_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_ddf5a6c2-f744-43aa-8c7b-6140b9bf263d_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_d6f0417f-ed3e-4141-bed2-5ad8e7aa9d90_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_country_GB\" xlink:href=\"https://xbrl.sec.gov/country/2023/country-2023.xsd#country_GB\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_country_GB\" xlink:to=\"lab_country_GB\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_country_GB_f02b6a7b-adb1-43f1-838e-e2ac4b04d26f_terseLabel_en-US\" xlink:label=\"lab_country_GB\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED KINGDOM</link:label>\n <link:label id=\"lab_country_GB_label_en-US\" xlink:label=\"lab_country_GB\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED KINGDOM</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_5a393920-d0a2-4983-8322-b2833c93a3e9_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_ab8e2dc9-6631-42bf-a72c-3108d20c1919_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_8764ba39-fe26-42bc-84b7-df24504745ba_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_bf2f281b-3aab-4633-a1b0-c2827c5642e1_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_d17f5d56-4d84-4ed4-8197-150e81d73784_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_27e7255e-3e97-4b68-ae16-377354fec83d_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_a6e7a42c-99b9-46f4-9d39-e94eb7ae38ad_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_25427e80-3619-4ee1-997a-42f10fa7de8d_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_2d90bc97-199a-4534-a229-290613370ff2_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_072eb4f3-1dce-4c56-b9a1-b41c85752ddd_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_f94de711-c6b1-4d4a-b271-6927ac7e1b72_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_3a051cc9-8497-4f29-8a4b-f6c814d79932_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_967323c7-2ac6-4101-ad3e-29fb62c96405_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_36e33a84-e0cc-406f-8938-26abb8a5c04c_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_e542e16e-d486-4fb4-b657-2b1e24e1dd7c_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_2b466999-764b-4802-b994-32261756a22b_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20240930.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_5e5cb18c-57e1-4da9-a2f7-15879049b24a_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_78ebd8c2-89c8-4f99-bed3-75eb4f75db10_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_933c59b0-9666-46ef-bfc7-8ed7be1961ef_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20240930.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_6f03909b-0190-4602-8d44-11d5930301c1_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_c86e94d1-d33e-4f0e-9e8e-bd75c88d4bc3_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20240930.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_20f5b5f3-a642-43b1-af65-369f700441e6_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20240930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_26883bae-0819-4ce0-88a9-2f710d26d21b_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label 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http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=efc:CollateralOnRepurchaseAgreementsMember', 'us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember']"
194
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20240930\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20240930\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954512 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20240930.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_44529631-9c4a-4ae5-a173-3277f96b17ff\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_44529631-9c4a-4ae5-a173-3277f96b17ff\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" 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preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:href=\"efc-20240930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:href=\"efc-20240930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20240930.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_3f6b7eb5-3639-4715-a069-e61d0fae1280_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_3f6b7eb5-3639-4715-a069-e61d0fae1280_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_f8a1d4eb-cfc0-4c37-9351-6d522652cea1_default\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:to=\"loc_srt_SegmentGeographicalDomain_f8a1d4eb-cfc0-4c37-9351-6d522652cea1_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:to=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_7e5618bd-1163-4542-825e-2eea45018e7c\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_FL_7e5618bd-1163-4542-825e-2eea45018e7c\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_32c13f2a-46cc-45bb-bf2e-1b6313b8c4b1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NY_32c13f2a-46cc-45bb-bf2e-1b6313b8c4b1\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_ad3cd36e-ee7a-42d1-b6fb-959fb73364f9\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_PA_ad3cd36e-ee7a-42d1-b6fb-959fb73364f9\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_ac323a39-1b7a-481e-8a2d-47ec9dc4095a\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_VA_ac323a39-1b7a-481e-8a2d-47ec9dc4095a\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_98d2ec19-0edb-493e-9c40-8b33ef88211b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CT_98d2ec19-0edb-493e-9c40-8b33ef88211b\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_59af4e26-0990-44de-bacc-6b9674054ad5\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NJ_59af4e26-0990-44de-bacc-6b9674054ad5\" xlink:type=\"arc\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_a2599b86-2216-48e0-bdbe-0786c8d1cf37\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_UT_a2599b86-2216-48e0-bdbe-0786c8d1cf37\" xlink:type=\"arc\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_d2d49875-42c7-496d-8372-7c447f9e93c7\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_MO_d2d49875-42c7-496d-8372-7c447f9e93c7\" xlink:type=\"arc\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_7a807d78-e05a-4f32-b0d7-4405ef697b67\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CA_7a807d78-e05a-4f32-b0d7-4405ef697b67\" xlink:type=\"arc\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA_2369cb82-313b-465d-b71b-317198486540\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_MA_2369cb82-313b-465d-b71b-317198486540\" xlink:type=\"arc\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_3867ae66-8a2e-46e2-bce2-9552624cf468\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_AZ_3867ae66-8a2e-46e2-bce2-9552624cf468\" xlink:type=\"arc\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IN_9fb857ed-fcdf-4ba9-8bdb-2daf82a77c31\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_IN_9fb857ed-fcdf-4ba9-8bdb-2daf82a77c31\" xlink:type=\"arc\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NC_ed6efc26-4582-422b-9e4d-fcf6d72a3097\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NC\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NC_ed6efc26-4582-422b-9e4d-fcf6d72a3097\" xlink:type=\"arc\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_0fbae834-d42d-4cd7-a881-7d22447b6503\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NV_0fbae834-d42d-4cd7-a881-7d22447b6503\" xlink:type=\"arc\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_b70a5ca2-f07d-4ca8-9591-5ef71e71cd93\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_TN_b70a5ca2-f07d-4ca8-9591-5ef71e71cd93\" xlink:type=\"arc\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_aea3ed17-9687-4a9d-93bb-5f3890cd717d\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_IL_aea3ed17-9687-4a9d-93bb-5f3890cd717d\" xlink:type=\"arc\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_c046f1b3-2a3d-4b5e-bee6-f29fc6224042\" xlink:href=\"efc-20240930.xsd#efc_OtherStatesMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_efc_OtherStatesMember_c046f1b3-2a3d-4b5e-bee6-f29fc6224042\" xlink:type=\"arc\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_c59353c5-69b6-4497-a557-b7fe58cb67e4\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_OH_c59353c5-69b6-4497-a557-b7fe58cb67e4\" xlink:type=\"arc\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_5ec19321-ec24-48b1-a826-fb6869a2e224\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_MI_5ec19321-ec24-48b1-a826-fb6869a2e224\" xlink:type=\"arc\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_0c6f78ca-5a02-4fc6-a269-c244cdaed2c7\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NH_0c6f78ca-5a02-4fc6-a269-c244cdaed2c7\" xlink:type=\"arc\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_354e9338-bc00-474a-84be-1a367aa56a82\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_TX_354e9338-bc00-474a-84be-1a367aa56a82\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_d7105190-b5bd-4978-877b-914a2fcaf804\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_GA_d7105190-b5bd-4978-877b-914a2fcaf804\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_9ca9f6e5-34f2-4cb2-9608-539f5b409e25\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_OK_9ca9f6e5-34f2-4cb2-9608-539f5b409e25\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_3f5ee14b-e34b-4f42-b4c8-5a373d30e4fb\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_RI_3f5ee14b-e34b-4f42-b4c8-5a373d30e4fb\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_3db88857-dcd7-4e38-bfcd-333fc2da2472\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_WA_3db88857-dcd7-4e38-bfcd-333fc2da2472\" xlink:type=\"arc\" order=\"24\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_04e889b2-a3f9-477b-9164-672ba3a749e0\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_LA_04e889b2-a3f9-477b-9164-672ba3a749e0\" xlink:type=\"arc\" order=\"25\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL_2a94da37-5ddf-452a-b6e6-99a56ed3ff10\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_AL_2a94da37-5ddf-452a-b6e6-99a56ed3ff10\" xlink:type=\"arc\" order=\"26\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:type=\"arc\" order=\"27\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f7ca3401-618a-4ac6-bb42-630f311d2eb6_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f7ca3401-618a-4ac6-bb42-630f311d2eb6_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:href=\"efc-20240930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_4784c347-fd2d-4972-a484-e419015f6275_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_4784c347-fd2d-4972-a484-e419015f6275_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:href=\"efc-20240930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20240930.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_93fbdff6-d749-429c-b2d1-5eac6768dfc0_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_7fd713ed-9abc-4a87-81e6-f376f5429139_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_country_US\" xlink:href=\"https://xbrl.sec.gov/country/2023/country-2023.xsd#country_US\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_country_US\" xlink:to=\"lab_country_US\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_country_US_1d17a784-3408-4ce7-8539-3c132e7c38ab_terseLabel_en-US\" xlink:label=\"lab_country_US\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED STATES</link:label>\n <link:label id=\"lab_country_US_label_en-US\" xlink:label=\"lab_country_US\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED STATES</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_cbd3e47c-b9b2-4773-88e1-60bdf0b578fa_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_69f9d5f3-c599-4bcb-a9e0-889ea4bb1489_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_a2a3738f-42dd-48a7-87dd-a1b32d2a5d98_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_ddf5a6c2-f744-43aa-8c7b-6140b9bf263d_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_d6f0417f-ed3e-4141-bed2-5ad8e7aa9d90_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_country_GB\" xlink:href=\"https://xbrl.sec.gov/country/2023/country-2023.xsd#country_GB\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_country_GB\" xlink:to=\"lab_country_GB\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_country_GB_f02b6a7b-adb1-43f1-838e-e2ac4b04d26f_terseLabel_en-US\" xlink:label=\"lab_country_GB\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED KINGDOM</link:label>\n <link:label id=\"lab_country_GB_label_en-US\" xlink:label=\"lab_country_GB\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED KINGDOM</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_5a393920-d0a2-4983-8322-b2833c93a3e9_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_ab8e2dc9-6631-42bf-a72c-3108d20c1919_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_8764ba39-fe26-42bc-84b7-df24504745ba_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_bf2f281b-3aab-4633-a1b0-c2827c5642e1_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_d17f5d56-4d84-4ed4-8197-150e81d73784_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_27e7255e-3e97-4b68-ae16-377354fec83d_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_a6e7a42c-99b9-46f4-9d39-e94eb7ae38ad_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_25427e80-3619-4ee1-997a-42f10fa7de8d_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_2d90bc97-199a-4534-a229-290613370ff2_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_072eb4f3-1dce-4c56-b9a1-b41c85752ddd_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_f94de711-c6b1-4d4a-b271-6927ac7e1b72_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_3a051cc9-8497-4f29-8a4b-f6c814d79932_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_967323c7-2ac6-4101-ad3e-29fb62c96405_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_36e33a84-e0cc-406f-8938-26abb8a5c04c_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_e542e16e-d486-4fb4-b657-2b1e24e1dd7c_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_2b466999-764b-4802-b994-32261756a22b_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20240930.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_5e5cb18c-57e1-4da9-a2f7-15879049b24a_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_78ebd8c2-89c8-4f99-bed3-75eb4f75db10_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_933c59b0-9666-46ef-bfc7-8ed7be1961ef_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20240930.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_6f03909b-0190-4602-8d44-11d5930301c1_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_c86e94d1-d33e-4f0e-9e8e-bd75c88d4bc3_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20240930.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_20f5b5f3-a642-43b1-af65-369f700441e6_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20240930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_26883bae-0819-4ce0-88a9-2f710d26d21b_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_4fb8bf2d-52e4-49db-bdea-e0ab92bd8962_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_aeb02820-e799-48c8-9c90-c87beacca9c8_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_080d32a7-4d2b-4cf9-ba85-d6b46e8cdde9_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AL\" xlink:to=\"lab_stpr_AL\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AL_8dc3691f-ee80-4ae6-ace0-a7ac0d17aae3_terseLabel_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:label id=\"lab_stpr_AL_label_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_1ca35b3c-82ed-4fb8-aafc-8162d1f265b1_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TX\" xlink:to=\"lab_stpr_TX\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TX_c2abef19-09fd-4711-a078-c66b32a60180_terseLabel_en-US\" xlink:lab\n\n##Instance 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us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=1764\n\n\n[Concept Core]\nID: us-gaap:CreditConcentrationRiskMember\nLabel: Credit Concentration Risk [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nReflects the percentage that a specified receivable or amount at risk from a counterparty under a contractual arrangement is to a specified benchmark, such as total receivables, net revenues, pretax results. Risk is the materially adverse effects of loss attributable to (a) the failure to collect a significant receivable from a major customer or group of homogeneous accounts, or (b) a failure by a counterparty to perform under terms of a contractual arrangement.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=1903\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=efc:DueFromBrokerMember', 'us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember']"
195
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20240930\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20240930\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954512 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef 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preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:presentationArc order=\"28\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:href=\"efc-20240930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:href=\"efc-20240930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20240930.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_3f6b7eb5-3639-4715-a069-e61d0fae1280_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_3f6b7eb5-3639-4715-a069-e61d0fae1280_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_f8a1d4eb-cfc0-4c37-9351-6d522652cea1_default\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:to=\"loc_srt_SegmentGeographicalDomain_f8a1d4eb-cfc0-4c37-9351-6d522652cea1_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:to=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_7e5618bd-1163-4542-825e-2eea45018e7c\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_FL_7e5618bd-1163-4542-825e-2eea45018e7c\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_32c13f2a-46cc-45bb-bf2e-1b6313b8c4b1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NY_32c13f2a-46cc-45bb-bf2e-1b6313b8c4b1\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_ad3cd36e-ee7a-42d1-b6fb-959fb73364f9\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_PA_ad3cd36e-ee7a-42d1-b6fb-959fb73364f9\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_ac323a39-1b7a-481e-8a2d-47ec9dc4095a\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_VA_ac323a39-1b7a-481e-8a2d-47ec9dc4095a\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_98d2ec19-0edb-493e-9c40-8b33ef88211b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CT_98d2ec19-0edb-493e-9c40-8b33ef88211b\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_59af4e26-0990-44de-bacc-6b9674054ad5\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NJ_59af4e26-0990-44de-bacc-6b9674054ad5\" xlink:type=\"arc\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_a2599b86-2216-48e0-bdbe-0786c8d1cf37\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_UT_a2599b86-2216-48e0-bdbe-0786c8d1cf37\" xlink:type=\"arc\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_d2d49875-42c7-496d-8372-7c447f9e93c7\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_MO_d2d49875-42c7-496d-8372-7c447f9e93c7\" xlink:type=\"arc\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_7a807d78-e05a-4f32-b0d7-4405ef697b67\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:definitionArc 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xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20240930.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_93fbdff6-d749-429c-b2d1-5eac6768dfc0_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_7fd713ed-9abc-4a87-81e6-f376f5429139_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_country_US\" xlink:href=\"https://xbrl.sec.gov/country/2023/country-2023.xsd#country_US\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_country_US\" xlink:to=\"lab_country_US\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_country_US_1d17a784-3408-4ce7-8539-3c132e7c38ab_terseLabel_en-US\" xlink:label=\"lab_country_US\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED STATES</link:label>\n <link:label id=\"lab_country_US_label_en-US\" xlink:label=\"lab_country_US\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED STATES</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_cbd3e47c-b9b2-4773-88e1-60bdf0b578fa_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_69f9d5f3-c599-4bcb-a9e0-889ea4bb1489_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_a2a3738f-42dd-48a7-87dd-a1b32d2a5d98_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_ddf5a6c2-f744-43aa-8c7b-6140b9bf263d_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_d6f0417f-ed3e-4141-bed2-5ad8e7aa9d90_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_country_GB\" xlink:href=\"https://xbrl.sec.gov/country/2023/country-2023.xsd#country_GB\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_country_GB\" xlink:to=\"lab_country_GB\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_country_GB_f02b6a7b-adb1-43f1-838e-e2ac4b04d26f_terseLabel_en-US\" xlink:label=\"lab_country_GB\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED KINGDOM</link:label>\n <link:label id=\"lab_country_GB_label_en-US\" xlink:label=\"lab_country_GB\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED KINGDOM</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_5a393920-d0a2-4983-8322-b2833c93a3e9_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_ab8e2dc9-6631-42bf-a72c-3108d20c1919_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_8764ba39-fe26-42bc-84b7-df24504745ba_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_bf2f281b-3aab-4633-a1b0-c2827c5642e1_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_d17f5d56-4d84-4ed4-8197-150e81d73784_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_27e7255e-3e97-4b68-ae16-377354fec83d_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_a6e7a42c-99b9-46f4-9d39-e94eb7ae38ad_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_25427e80-3619-4ee1-997a-42f10fa7de8d_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_2d90bc97-199a-4534-a229-290613370ff2_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_072eb4f3-1dce-4c56-b9a1-b41c85752ddd_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_f94de711-c6b1-4d4a-b271-6927ac7e1b72_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_3a051cc9-8497-4f29-8a4b-f6c814d79932_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_967323c7-2ac6-4101-ad3e-29fb62c96405_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_36e33a84-e0cc-406f-8938-26abb8a5c04c_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_e542e16e-d486-4fb4-b657-2b1e24e1dd7c_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_2b466999-764b-4802-b994-32261756a22b_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20240930.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_5e5cb18c-57e1-4da9-a2f7-15879049b24a_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_78ebd8c2-89c8-4f99-bed3-75eb4f75db10_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_933c59b0-9666-46ef-bfc7-8ed7be1961ef_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20240930.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_6f03909b-0190-4602-8d44-11d5930301c1_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_c86e94d1-d33e-4f0e-9e8e-bd75c88d4bc3_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20240930.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_20f5b5f3-a642-43b1-af65-369f700441e6_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20240930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_26883bae-0819-4ce0-88a9-2f710d26d21b_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_4fb8bf2d-52e4-49db-bdea-e0ab92bd8962_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_aeb02820-e799-48c8-9c90-c87beacca9c8_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_080d32a7-4d2b-4cf9-ba85-d6b46e8cdde9_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AL\" xlink:to=\"lab_stpr_AL\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AL_8dc3691f-ee80-4ae6-ace0-a7ac0d17aae3_terseLabel_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:label id=\"lab_stpr_AL_label_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_PA\" xlink:to=\"lab_stpr_PA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_PA_1ca35b3c-82ed-4fb8-aafc-8162d1f265b1_terseLabel_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_PA_label_en-US\" xlink:label=\"lab_stpr_PA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">PENNSYLVANIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TX\" xlink:to=\"lab_stpr_TX\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TX_c2abef19-09fd-4711-a078-c66b32a60180_terseLabel_en-US\" xlink:lab\n\n##Instance document\n<?xml version='1.0' encoding='UTF-8'?>\n<xbrl xmlns=\"http://www.xbrl.org/2003/instance\" xmlns:country=\"http://xbrl.sec.gov/country/2023\" xmlns:dei=\"http://xbrl.sec.gov/dei/2023\" xmlns:efc=\"http://www.ellingtonfinancial.com/20240930\" xmlns:iso4217=\"http://www.xbrl.org/2003/iso4217\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:srt=\"http://fasb.org/srt/2023\" xmlns:stpr=\"http://xbrl.sec.gov/stpr/2023\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2023\" xmlns:utr=\"http://www.xbrl.org/2009/utr\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:xhtml=\"http://www.w3.org/1999/xhtml\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xml:lang=\"en-US\"><link:schemaRef xlink:href=\"efc-20240930.xsd\" xlink:type=\"simple\"/>\n\t<context id=\"c-1182\">\n <entity>\n <identifier scheme=\"http://www.sec.gov/CIK\">0001411342</identifier>\n <segment>\n <xbrldi:explicitMember 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(role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember', 'us-gaap:ConcentrationRiskByBenchmarkAxis=efc:ReceivableForSecuritiesSoldMember']"
196
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20240930\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20240930\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954512 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20240930.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_44529631-9c4a-4ae5-a173-3277f96b17ff\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_44529631-9c4a-4ae5-a173-3277f96b17ff\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:to=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_7e5618bd-1163-4542-825e-2eea45018e7c\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_FL_7e5618bd-1163-4542-825e-2eea45018e7c\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_32c13f2a-46cc-45bb-bf2e-1b6313b8c4b1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NY_32c13f2a-46cc-45bb-bf2e-1b6313b8c4b1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_ad3cd36e-ee7a-42d1-b6fb-959fb73364f9\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_PA_ad3cd36e-ee7a-42d1-b6fb-959fb73364f9\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_ac323a39-1b7a-481e-8a2d-47ec9dc4095a\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_VA_ac323a39-1b7a-481e-8a2d-47ec9dc4095a\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_98d2ec19-0edb-493e-9c40-8b33ef88211b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CT_98d2ec19-0edb-493e-9c40-8b33ef88211b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_59af4e26-0990-44de-bacc-6b9674054ad5\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:presentationArc order=\"6\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NJ_59af4e26-0990-44de-bacc-6b9674054ad5\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_a2599b86-2216-48e0-bdbe-0786c8d1cf37\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:presentationArc order=\"7\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_UT_a2599b86-2216-48e0-bdbe-0786c8d1cf37\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_d2d49875-42c7-496d-8372-7c447f9e93c7\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:presentationArc order=\"8\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_MO_d2d49875-42c7-496d-8372-7c447f9e93c7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_7a807d78-e05a-4f32-b0d7-4405ef697b67\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:presentationArc order=\"9\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CA_7a807d78-e05a-4f32-b0d7-4405ef697b67\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" 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xlink:label=\"loc_stpr_IN_9fb857ed-fcdf-4ba9-8bdb-2daf82a77c31\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IN\"/>\n <link:presentationArc order=\"12\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_IN_9fb857ed-fcdf-4ba9-8bdb-2daf82a77c31\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NC_ed6efc26-4582-422b-9e4d-fcf6d72a3097\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NC\"/>\n <link:presentationArc order=\"13\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NC_ed6efc26-4582-422b-9e4d-fcf6d72a3097\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_0fbae834-d42d-4cd7-a881-7d22447b6503\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:presentationArc order=\"14\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NV_0fbae834-d42d-4cd7-a881-7d22447b6503\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_b70a5ca2-f07d-4ca8-9591-5ef71e71cd93\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:presentationArc order=\"15\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_TN_b70a5ca2-f07d-4ca8-9591-5ef71e71cd93\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_aea3ed17-9687-4a9d-93bb-5f3890cd717d\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IL\"/>\n <link:presentationArc order=\"16\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_IL_aea3ed17-9687-4a9d-93bb-5f3890cd717d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_c046f1b3-2a3d-4b5e-bee6-f29fc6224042\" xlink:href=\"efc-20240930.xsd#efc_OtherStatesMember\"/>\n <link:presentationArc order=\"17\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_efc_OtherStatesMember_c046f1b3-2a3d-4b5e-bee6-f29fc6224042\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_c59353c5-69b6-4497-a557-b7fe58cb67e4\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:presentationArc order=\"18\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_OH_c59353c5-69b6-4497-a557-b7fe58cb67e4\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_5ec19321-ec24-48b1-a826-fb6869a2e224\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:presentationArc order=\"19\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_MI_5ec19321-ec24-48b1-a826-fb6869a2e224\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_0c6f78ca-5a02-4fc6-a269-c244cdaed2c7\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NH_0c6f78ca-5a02-4fc6-a269-c244cdaed2c7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_354e9338-bc00-474a-84be-1a367aa56a82\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:presentationArc order=\"21\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_TX_354e9338-bc00-474a-84be-1a367aa56a82\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_d7105190-b5bd-4978-877b-914a2fcaf804\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:presentationArc order=\"22\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_GA_d7105190-b5bd-4978-877b-914a2fcaf804\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_9ca9f6e5-34f2-4cb2-9608-539f5b409e25\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:presentationArc order=\"23\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_OK_9ca9f6e5-34f2-4cb2-9608-539f5b409e25\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_3f5ee14b-e34b-4f42-b4c8-5a373d30e4fb\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:presentationArc order=\"24\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_RI_3f5ee14b-e34b-4f42-b4c8-5a373d30e4fb\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_3db88857-dcd7-4e38-bfcd-333fc2da2472\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:presentationArc order=\"25\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_WA_3db88857-dcd7-4e38-bfcd-333fc2da2472\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_04e889b2-a3f9-477b-9164-672ba3a749e0\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:presentationArc order=\"26\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_LA_04e889b2-a3f9-477b-9164-672ba3a749e0\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL_2a94da37-5ddf-452a-b6e6-99a56ed3ff10\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:presentationArc order=\"27\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_AL_2a94da37-5ddf-452a-b6e6-99a56ed3ff10\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:presentationArc order=\"28\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:href=\"efc-20240930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:href=\"efc-20240930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20240930.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_3f6b7eb5-3639-4715-a069-e61d0fae1280_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_3f6b7eb5-3639-4715-a069-e61d0fae1280_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_f8a1d4eb-cfc0-4c37-9351-6d522652cea1_default\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:to=\"loc_srt_SegmentGeographicalDomain_f8a1d4eb-cfc0-4c37-9351-6d522652cea1_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:to=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_7e5618bd-1163-4542-825e-2eea45018e7c\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_FL_7e5618bd-1163-4542-825e-2eea45018e7c\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_32c13f2a-46cc-45bb-bf2e-1b6313b8c4b1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" 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xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CA_7a807d78-e05a-4f32-b0d7-4405ef697b67\" xlink:type=\"arc\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA_2369cb82-313b-465d-b71b-317198486540\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_MA_2369cb82-313b-465d-b71b-317198486540\" xlink:type=\"arc\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_3867ae66-8a2e-46e2-bce2-9552624cf468\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_AZ_3867ae66-8a2e-46e2-bce2-9552624cf468\" xlink:type=\"arc\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IN_9fb857ed-fcdf-4ba9-8bdb-2daf82a77c31\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_IN_9fb857ed-fcdf-4ba9-8bdb-2daf82a77c31\" xlink:type=\"arc\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NC_ed6efc26-4582-422b-9e4d-fcf6d72a3097\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NC\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" 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xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NH_0c6f78ca-5a02-4fc6-a269-c244cdaed2c7\" xlink:type=\"arc\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_354e9338-bc00-474a-84be-1a367aa56a82\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_TX_354e9338-bc00-474a-84be-1a367aa56a82\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_d7105190-b5bd-4978-877b-914a2fcaf804\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_GA_d7105190-b5bd-4978-877b-914a2fcaf804\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_9ca9f6e5-34f2-4cb2-9608-539f5b409e25\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_OK_9ca9f6e5-34f2-4cb2-9608-539f5b409e25\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_3f5ee14b-e34b-4f42-b4c8-5a373d30e4fb\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" 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xlink:type=\"locator\" xlink:label=\"loc_stpr_AL_2a94da37-5ddf-452a-b6e6-99a56ed3ff10\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_AL_2a94da37-5ddf-452a-b6e6-99a56ed3ff10\" xlink:type=\"arc\" order=\"26\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:type=\"arc\" order=\"27\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f7ca3401-618a-4ac6-bb42-630f311d2eb6_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f7ca3401-618a-4ac6-bb42-630f311d2eb6_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:href=\"efc-20240930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_4784c347-fd2d-4972-a484-e419015f6275_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_4784c347-fd2d-4972-a484-e419015f6275_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:href=\"efc-20240930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20240930.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_93fbdff6-d749-429c-b2d1-5eac6768dfc0_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_7fd713ed-9abc-4a87-81e6-f376f5429139_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_country_US\" xlink:href=\"https://xbrl.sec.gov/country/2023/country-2023.xsd#country_US\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_country_US\" xlink:to=\"lab_country_US\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_country_US_1d17a784-3408-4ce7-8539-3c132e7c38ab_terseLabel_en-US\" xlink:label=\"lab_country_US\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED STATES</link:label>\n <link:label id=\"lab_country_US_label_en-US\" xlink:label=\"lab_country_US\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED STATES</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_cbd3e47c-b9b2-4773-88e1-60bdf0b578fa_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_69f9d5f3-c599-4bcb-a9e0-889ea4bb1489_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_a2a3738f-42dd-48a7-87dd-a1b32d2a5d98_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_ddf5a6c2-f744-43aa-8c7b-6140b9bf263d_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_d6f0417f-ed3e-4141-bed2-5ad8e7aa9d90_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_country_GB\" xlink:href=\"https://xbrl.sec.gov/country/2023/country-2023.xsd#country_GB\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_country_GB\" xlink:to=\"lab_country_GB\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_country_GB_f02b6a7b-adb1-43f1-838e-e2ac4b04d26f_terseLabel_en-US\" xlink:label=\"lab_country_GB\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED KINGDOM</link:label>\n <link:label id=\"lab_country_GB_label_en-US\" xlink:label=\"lab_country_GB\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED KINGDOM</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_5a393920-d0a2-4983-8322-b2833c93a3e9_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_ab8e2dc9-6631-42bf-a72c-3108d20c1919_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_8764ba39-fe26-42bc-84b7-df24504745ba_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_bf2f281b-3aab-4633-a1b0-c2827c5642e1_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_d17f5d56-4d84-4ed4-8197-150e81d73784_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_27e7255e-3e97-4b68-ae16-377354fec83d_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_a6e7a42c-99b9-46f4-9d39-e94eb7ae38ad_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_25427e80-3619-4ee1-997a-42f10fa7de8d_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_2d90bc97-199a-4534-a229-290613370ff2_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_072eb4f3-1dce-4c56-b9a1-b41c85752ddd_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_f94de711-c6b1-4d4a-b271-6927ac7e1b72_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_3a051cc9-8497-4f29-8a4b-f6c814d79932_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_967323c7-2ac6-4101-ad3e-29fb62c96405_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_36e33a84-e0cc-406f-8938-26abb8a5c04c_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_e542e16e-d486-4fb4-b657-2b1e24e1dd7c_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_2b466999-764b-4802-b994-32261756a22b_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20240930.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_5e5cb18c-57e1-4da9-a2f7-15879049b24a_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_78ebd8c2-89c8-4f99-bed3-75eb4f75db10_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_933c59b0-9666-46ef-bfc7-8ed7be1961ef_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20240930.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_6f03909b-0190-4602-8d44-11d5930301c1_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_c86e94d1-d33e-4f0e-9e8e-bd75c88d4bc3_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20240930.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_20f5b5f3-a642-43b1-af65-369f700441e6_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20240930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_26883bae-0819-4ce0-88a9-2f710d26d21b_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_4fb8bf2d-52e4-49db-bdea-e0ab92bd8962_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_SC_label_en-US\" xlink:label=\"lab_stpr_SC\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">SOUTH CAROLINA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CashAndCashEquivalentsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CashAndCashEquivalentsMember\" xlink:to=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_aeb02820-e799-48c8-9c90-c87beacca9c8_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_080d32a7-4d2b-4cf9-ba85-d6b46e8cdde9_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" 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sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=efc:DueFromBrokerMember', 'us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember']"
197
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<xs:schema xmlns:xs=\"http://www.w3.org/2001/XMLSchema\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:efc=\"http://www.ellingtonfinancial.com/20240930\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:dtr-types1=\"http://www.xbrl.org/dtr/type/2020-01-21\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" attributeFormDefault=\"unqualified\" elementFormDefault=\"qualified\" targetNamespace=\"http://www.ellingtonfinancial.com/20240930\"><xs:import namespace=\"http://fasb.org/srt/2023\" schemaLocation=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd\"/>\n <xs:import namespace=\"http://fasb.org/us-gaap/2023\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2020-01-21\" schemaLocation=\"https://www.xbrl.org/dtr/type/2020-01-21/types.xsd\"/>\n <xs:import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <xs:import namespace=\"http://xbrl.org/2005/xbrldt\" schemaLocation=\"http://www.xbrl.org/2005/xbrldt-2005.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/country/2023\" schemaLocation=\"https://xbrl.sec.gov/country/2023/country-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/dei/2023\" schemaLocation=\"https://xbrl.sec.gov/dei/2023/dei-2023.xsd\"/>\n <xs:import namespace=\"http://xbrl.sec.gov/stpr/2023\" schemaLocation=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd\"/>\n <xs:annotation><xs:appinfo><link:roleType id=\"InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\">\n <link:definition>9954512 - Disclosure - Investment in Loans (Schedule of Commercial Loans: Geographic Distribution) (Details)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </xs:appinfo>\n</xs:annotation></xs:schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20240930.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:presentationLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract_44529631-9c4a-4ae5-a173-3277f96b17ff\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ReceivablesAbstract_44529631-9c4a-4ae5-a173-3277f96b17ff\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:to=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_7e5618bd-1163-4542-825e-2eea45018e7c\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_FL_7e5618bd-1163-4542-825e-2eea45018e7c\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_32c13f2a-46cc-45bb-bf2e-1b6313b8c4b1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:presentationArc order=\"2\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NY_32c13f2a-46cc-45bb-bf2e-1b6313b8c4b1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_ad3cd36e-ee7a-42d1-b6fb-959fb73364f9\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_PA_ad3cd36e-ee7a-42d1-b6fb-959fb73364f9\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_ac323a39-1b7a-481e-8a2d-47ec9dc4095a\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_VA_ac323a39-1b7a-481e-8a2d-47ec9dc4095a\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_98d2ec19-0edb-493e-9c40-8b33ef88211b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CT_98d2ec19-0edb-493e-9c40-8b33ef88211b\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_59af4e26-0990-44de-bacc-6b9674054ad5\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:presentationArc order=\"6\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NJ_59af4e26-0990-44de-bacc-6b9674054ad5\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_a2599b86-2216-48e0-bdbe-0786c8d1cf37\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:presentationArc order=\"7\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_UT_a2599b86-2216-48e0-bdbe-0786c8d1cf37\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" 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xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_aea3ed17-9687-4a9d-93bb-5f3890cd717d\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IL\"/>\n <link:presentationArc order=\"16\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_IL_aea3ed17-9687-4a9d-93bb-5f3890cd717d\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_c046f1b3-2a3d-4b5e-bee6-f29fc6224042\" xlink:href=\"efc-20240930.xsd#efc_OtherStatesMember\"/>\n <link:presentationArc order=\"17\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_efc_OtherStatesMember_c046f1b3-2a3d-4b5e-bee6-f29fc6224042\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_c59353c5-69b6-4497-a557-b7fe58cb67e4\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:presentationArc order=\"18\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_OH_c59353c5-69b6-4497-a557-b7fe58cb67e4\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_5ec19321-ec24-48b1-a826-fb6869a2e224\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:presentationArc order=\"19\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_MI_5ec19321-ec24-48b1-a826-fb6869a2e224\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_0c6f78ca-5a02-4fc6-a269-c244cdaed2c7\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:presentationArc order=\"20\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NH_0c6f78ca-5a02-4fc6-a269-c244cdaed2c7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_354e9338-bc00-474a-84be-1a367aa56a82\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:presentationArc order=\"21\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_TX_354e9338-bc00-474a-84be-1a367aa56a82\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_d7105190-b5bd-4978-877b-914a2fcaf804\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:presentationArc order=\"22\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_GA_d7105190-b5bd-4978-877b-914a2fcaf804\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_9ca9f6e5-34f2-4cb2-9608-539f5b409e25\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:presentationArc order=\"23\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_OK_9ca9f6e5-34f2-4cb2-9608-539f5b409e25\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_3f5ee14b-e34b-4f42-b4c8-5a373d30e4fb\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:presentationArc order=\"24\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_RI_3f5ee14b-e34b-4f42-b4c8-5a373d30e4fb\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_3db88857-dcd7-4e38-bfcd-333fc2da2472\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:presentationArc order=\"25\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_WA_3db88857-dcd7-4e38-bfcd-333fc2da2472\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_04e889b2-a3f9-477b-9164-672ba3a749e0\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:presentationArc order=\"26\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_LA_04e889b2-a3f9-477b-9164-672ba3a749e0\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL_2a94da37-5ddf-452a-b6e6-99a56ed3ff10\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:presentationArc order=\"27\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_AL_2a94da37-5ddf-452a-b6e6-99a56ed3ff10\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:presentationArc order=\"28\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:presentationArc order=\"3\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:href=\"efc-20240930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc order=\"4\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:href=\"efc-20240930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:presentationArc order=\"5\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"1\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/terseLabel\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\"/>\n <link:arcroleRef arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\"/>\n <link:roleRef roleURI=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"simple\" xlink:href=\"efc-20240930.xsd#InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\"/>\n <link:definitionLink xlink:role=\"http://www.ellingtonfinancial.com/role/InvestmentinLoansScheduleofCommercialLoansGeographicDistributionDetails\" xlink:type=\"extended\">\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:to=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:type=\"arc\" order=\"1\" xbrldt:closed=\"true\" xbrldt:contextElement=\"segment\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_3f6b7eb5-3639-4715-a069-e61d0fae1280_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_3f6b7eb5-3639-4715-a069-e61d0fae1280_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis_3f6b7eb5-3639-4715-a069-e61d0fae1280\" xlink:to=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain_88bb4f33-ff7a-4f92-93c5-435926b2424e\" xlink:to=\"loc_us-gaap_GeographicConcentrationRiskMember_7d53a02e-e705-47c7-926e-f935f7d691c6\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_StatementGeographicalAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_f8a1d4eb-cfc0-4c37-9351-6d522652cea1_default\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:to=\"loc_srt_SegmentGeographicalDomain_f8a1d4eb-cfc0-4c37-9351-6d522652cea1_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_srt_StatementGeographicalAxis_f8a1d4eb-cfc0-4c37-9351-6d522652cea1\" xlink:to=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_FL_7e5618bd-1163-4542-825e-2eea45018e7c\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_FL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_FL_7e5618bd-1163-4542-825e-2eea45018e7c\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NY_32c13f2a-46cc-45bb-bf2e-1b6313b8c4b1\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NY\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NY_32c13f2a-46cc-45bb-bf2e-1b6313b8c4b1\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA_ad3cd36e-ee7a-42d1-b6fb-959fb73364f9\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_PA_ad3cd36e-ee7a-42d1-b6fb-959fb73364f9\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_VA_ac323a39-1b7a-481e-8a2d-47ec9dc4095a\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_VA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_VA_ac323a39-1b7a-481e-8a2d-47ec9dc4095a\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT_98d2ec19-0edb-493e-9c40-8b33ef88211b\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CT_98d2ec19-0edb-493e-9c40-8b33ef88211b\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ_59af4e26-0990-44de-bacc-6b9674054ad5\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NJ_59af4e26-0990-44de-bacc-6b9674054ad5\" xlink:type=\"arc\" order=\"5\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_UT_a2599b86-2216-48e0-bdbe-0786c8d1cf37\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_UT\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_UT_a2599b86-2216-48e0-bdbe-0786c8d1cf37\" xlink:type=\"arc\" order=\"6\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO_d2d49875-42c7-496d-8372-7c447f9e93c7\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_MO_d2d49875-42c7-496d-8372-7c447f9e93c7\" xlink:type=\"arc\" order=\"7\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA_7a807d78-e05a-4f32-b0d7-4405ef697b67\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CA_7a807d78-e05a-4f32-b0d7-4405ef697b67\" xlink:type=\"arc\" order=\"8\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA_2369cb82-313b-465d-b71b-317198486540\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_MA_2369cb82-313b-465d-b71b-317198486540\" xlink:type=\"arc\" order=\"9\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ_3867ae66-8a2e-46e2-bce2-9552624cf468\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_AZ_3867ae66-8a2e-46e2-bce2-9552624cf468\" xlink:type=\"arc\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IN_9fb857ed-fcdf-4ba9-8bdb-2daf82a77c31\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_IN_9fb857ed-fcdf-4ba9-8bdb-2daf82a77c31\" xlink:type=\"arc\" order=\"11\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NC_ed6efc26-4582-422b-9e4d-fcf6d72a3097\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NC\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NC_ed6efc26-4582-422b-9e4d-fcf6d72a3097\" xlink:type=\"arc\" order=\"12\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV_0fbae834-d42d-4cd7-a881-7d22447b6503\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NV_0fbae834-d42d-4cd7-a881-7d22447b6503\" xlink:type=\"arc\" order=\"13\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN_b70a5ca2-f07d-4ca8-9591-5ef71e71cd93\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_TN_b70a5ca2-f07d-4ca8-9591-5ef71e71cd93\" xlink:type=\"arc\" order=\"14\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_IL_aea3ed17-9687-4a9d-93bb-5f3890cd717d\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_IL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_IL_aea3ed17-9687-4a9d-93bb-5f3890cd717d\" xlink:type=\"arc\" order=\"15\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember_c046f1b3-2a3d-4b5e-bee6-f29fc6224042\" xlink:href=\"efc-20240930.xsd#efc_OtherStatesMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_efc_OtherStatesMember_c046f1b3-2a3d-4b5e-bee6-f29fc6224042\" xlink:type=\"arc\" order=\"16\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH_c59353c5-69b6-4497-a557-b7fe58cb67e4\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_OH_c59353c5-69b6-4497-a557-b7fe58cb67e4\" xlink:type=\"arc\" order=\"17\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI_5ec19321-ec24-48b1-a826-fb6869a2e224\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_MI_5ec19321-ec24-48b1-a826-fb6869a2e224\" xlink:type=\"arc\" order=\"18\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH_0c6f78ca-5a02-4fc6-a269-c244cdaed2c7\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_NH_0c6f78ca-5a02-4fc6-a269-c244cdaed2c7\" xlink:type=\"arc\" order=\"19\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TX_354e9338-bc00-474a-84be-1a367aa56a82\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TX\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_TX_354e9338-bc00-474a-84be-1a367aa56a82\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA_d7105190-b5bd-4978-877b-914a2fcaf804\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_GA_d7105190-b5bd-4978-877b-914a2fcaf804\" xlink:type=\"arc\" order=\"21\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OK_9ca9f6e5-34f2-4cb2-9608-539f5b409e25\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OK\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_OK_9ca9f6e5-34f2-4cb2-9608-539f5b409e25\" xlink:type=\"arc\" order=\"22\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI_3f5ee14b-e34b-4f42-b4c8-5a373d30e4fb\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_RI_3f5ee14b-e34b-4f42-b4c8-5a373d30e4fb\" xlink:type=\"arc\" order=\"23\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA_3db88857-dcd7-4e38-bfcd-333fc2da2472\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_WA_3db88857-dcd7-4e38-bfcd-333fc2da2472\" xlink:type=\"arc\" order=\"24\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_LA_04e889b2-a3f9-477b-9164-672ba3a749e0\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_LA\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_LA_04e889b2-a3f9-477b-9164-672ba3a749e0\" xlink:type=\"arc\" order=\"25\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL_2a94da37-5ddf-452a-b6e6-99a56ed3ff10\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_AL_2a94da37-5ddf-452a-b6e6-99a56ed3ff10\" xlink:type=\"arc\" order=\"26\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_srt_SegmentGeographicalDomain_b3f40fda-95b3-4e07-911a-2e6c8e90153a\" xlink:to=\"loc_stpr_CO_b15c7a10-45db-431e-96cb-bd383a291730\" xlink:type=\"arc\" order=\"27\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FinancialInstrumentAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:type=\"arc\" order=\"3\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f7ca3401-618a-4ac6-bb42-630f311d2eb6_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_f7ca3401-618a-4ac6-bb42-630f311d2eb6_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_FinancialInstrumentAxis_f7ca3401-618a-4ac6-bb42-630f311d2eb6\" xlink:to=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:href=\"efc-20240930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_TransfersAndServicingOfFinancialInstrumentsTypesOfFinancialInstrumentsDomain_d7b7dd5b-f08f-4c0d-9acd-016ecd00a2ff\" xlink:to=\"loc_efc_CommercialMortgageLoansMember_2be1323f-0ef2-4b29-8555-6921f6337114\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_5c70cf35-727c-446b-b018-cffe4857c213\" xlink:to=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:type=\"arc\" order=\"4\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_4784c347-fd2d-4972-a484-e419015f6275_default\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_4784c347-fd2d-4972-a484-e419015f6275_default\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis_4784c347-fd2d-4972-a484-e419015f6275\" xlink:to=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:href=\"efc-20240930.xsd#efc_FinancingReceivablesUnpaidPrincipalBalanceMember\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_ConcentrationRiskBenchmarkDomain_65326217-fb4b-4043-a0af-6b31f0ada9c7\" xlink:to=\"loc_efc_FinancingReceivablesUnpaidPrincipalBalanceMember_f35f3775-ee7d-45ed-b869-ae8bea7e5601\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskPercentage1\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaap_AccountsNotesAndLoansReceivableLineItems_4376ef6f-8a82-4a8f-ac8a-309043c8362e\" xlink:to=\"loc_us-gaap_ConcentrationRiskPercentage1_2c4494ff-206e-4f13-9e8c-0d14a07e9823\" xlink:type=\"arc\" order=\"0\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/netLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\"/>\n <link:roleRef roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\" xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\"/>\n <link:labelLink xlink:role=\"http://www.xbrl.org/2003/role/link\" xlink:type=\"extended\"><link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_DueFromBrokerMember\" xlink:href=\"efc-20240930.xsd#efc_DueFromBrokerMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_DueFromBrokerMember\" xlink:to=\"lab_efc_DueFromBrokerMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_DueFromBrokerMember_93fbdff6-d749-429c-b2d1-5eac6768dfc0_terseLabel_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_label_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:label id=\"lab_efc_DueFromBrokerMember_documentation_en-US\" xlink:label=\"lab_efc_DueFromBrokerMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Due From Broker [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:to=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_7fd713ed-9abc-4a87-81e6-f376f5429139_terseLabel_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss</link:label>\n <link:label id=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember_label_en-US\" xlink:label=\"lab_us-gaap_FairValueConcentrationOfRiskMaximumAmountOfLossMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Fair Value, Concentration of Risk, Maximum Amount of Loss [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_country_US\" xlink:href=\"https://xbrl.sec.gov/country/2023/country-2023.xsd#country_US\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_country_US\" xlink:to=\"lab_country_US\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_country_US_1d17a784-3408-4ce7-8539-3c132e7c38ab_terseLabel_en-US\" xlink:label=\"lab_country_US\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED STATES</link:label>\n <link:label id=\"lab_country_US_label_en-US\" xlink:label=\"lab_country_US\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED STATES</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MA\" xlink:to=\"lab_stpr_MA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MA_cbd3e47c-b9b2-4773-88e1-60bdf0b578fa_terseLabel_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_MA_label_en-US\" xlink:label=\"lab_stpr_MA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_GeographicConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_GeographicConcentrationRiskMember\" xlink:to=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_69f9d5f3-c599-4bcb-a9e0-889ea4bb1489_terseLabel_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_GeographicConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_GeographicConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographic Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_a2a3738f-42dd-48a7-87dd-a1b32d2a5d98_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NJ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NJ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NJ\" xlink:to=\"lab_stpr_NJ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NJ_ddf5a6c2-f744-43aa-8c7b-6140b9bf263d_terseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:label id=\"lab_stpr_NJ_d6f0417f-ed3e-4141-bed2-5ad8e7aa9d90_verboseLabel_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MASSACHUSETTS</link:label>\n <link:label id=\"lab_stpr_NJ_label_en-US\" xlink:label=\"lab_stpr_NJ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW JERSEY</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_country_GB\" xlink:href=\"https://xbrl.sec.gov/country/2023/country-2023.xsd#country_GB\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_country_GB\" xlink:to=\"lab_country_GB\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_country_GB_f02b6a7b-adb1-43f1-838e-e2ac4b04d26f_terseLabel_en-US\" xlink:label=\"lab_country_GB\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED KINGDOM</link:label>\n <link:label id=\"lab_country_GB_label_en-US\" xlink:label=\"lab_country_GB\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">UNITED KINGDOM</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_TN\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_TN\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_TN\" xlink:to=\"lab_stpr_TN\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_TN_5a393920-d0a2-4983-8322-b2833c93a3e9_terseLabel_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:label id=\"lab_stpr_TN_label_en-US\" xlink:label=\"lab_stpr_TN\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">TENNESSEE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_RI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_RI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_RI\" xlink:to=\"lab_stpr_RI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_RI_ab8e2dc9-6631-42bf-a72c-3108d20c1919_terseLabel_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:label id=\"lab_stpr_RI_label_en-US\" xlink:label=\"lab_stpr_RI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">RHODE ISLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ReceivablesAbstract\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ReceivablesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ReceivablesAbstract\" xlink:to=\"lab_us-gaap_ReceivablesAbstract\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_8764ba39-fe26-42bc-84b7-df24504745ba_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:label id=\"lab_us-gaap_ReceivablesAbstract_label_en-US\" xlink:label=\"lab_us-gaap_ReceivablesAbstract\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Receivables [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MO\" xlink:to=\"lab_stpr_MO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MO_bf2f281b-3aab-4633-a1b0-c2827c5642e1_terseLabel_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NORTH CAROLINA</link:label>\n <link:label id=\"lab_stpr_MO_label_en-US\" xlink:label=\"lab_stpr_MO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MISSOURI</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NH\" xlink:to=\"lab_stpr_NH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NH_d17f5d56-4d84-4ed4-8197-150e81d73784_terseLabel_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:label id=\"lab_stpr_NH_label_en-US\" xlink:label=\"lab_stpr_NH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEW HAMPSHIRE</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MI\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MI\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MI\" xlink:to=\"lab_stpr_MI\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MI_27e7255e-3e97-4b68-ae16-377354fec83d_terseLabel_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:label id=\"lab_stpr_MI_label_en-US\" xlink:label=\"lab_stpr_MI\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MICHIGAN</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_WA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_WA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_WA\" xlink:to=\"lab_stpr_WA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_WA_a6e7a42c-99b9-46f4-9d39-e94eb7ae38ad_terseLabel_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:label id=\"lab_stpr_WA_label_en-US\" xlink:label=\"lab_stpr_WA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">WASHINGTON</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_OH\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_OH\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_OH\" xlink:to=\"lab_stpr_OH\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_OH_25427e80-3619-4ee1-997a-42f10fa7de8d_terseLabel_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:label id=\"lab_stpr_OH_label_en-US\" xlink:label=\"lab_stpr_OH\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">OHIO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_MD\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_MD\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_MD\" xlink:to=\"lab_stpr_MD\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_MD_2d90bc97-199a-4534-a229-290613370ff2_terseLabel_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:label id=\"lab_stpr_MD_label_en-US\" xlink:label=\"lab_stpr_MD\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">MARYLAND</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ResidentialMortgageMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ResidentialMortgageMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ResidentialMortgageMember\" xlink:to=\"lab_us-gaap_ResidentialMortgageMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_072eb4f3-1dce-4c56-b9a1-b41c85752ddd_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential mortgage loans</link:label>\n <link:label id=\"lab_us-gaap_ResidentialMortgageMember_label_en-US\" xlink:label=\"lab_us-gaap_ResidentialMortgageMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Residential Mortgage [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CreditConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_CreditConcentrationRiskMember\" xlink:to=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_f94de711-c6b1-4d4a-b271-6927ac7e1b72_terseLabel_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Counterparty Risk [Member]</link:label>\n <link:label id=\"lab_us-gaap_CreditConcentrationRiskMember_label_en-US\" xlink:label=\"lab_us-gaap_CreditConcentrationRiskMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Credit Concentration Risk [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskTypeDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskTypeDomain\" xlink:to=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_3a051cc9-8497-4f29-8a4b-f6c814d79932_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskTypeDomain_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskTypeDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AZ\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AZ\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AZ\" xlink:to=\"lab_stpr_AZ\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AZ_967323c7-2ac6-4101-ad3e-29fb62c96405_terseLabel_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:label id=\"lab_stpr_AZ_label_en-US\" xlink:label=\"lab_stpr_AZ\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ARIZONA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_GA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_GA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_GA\" xlink:to=\"lab_stpr_GA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_GA_36e33a84-e0cc-406f-8938-26abb8a5c04c_terseLabel_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:label id=\"lab_stpr_GA_label_en-US\" xlink:label=\"lab_stpr_GA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">GEORGIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CO\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CO\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CO\" xlink:to=\"lab_stpr_CO\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CO_e542e16e-d486-4fb4-b657-2b1e24e1dd7c_terseLabel_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:label id=\"lab_stpr_CO_label_en-US\" xlink:label=\"lab_stpr_CO\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">COLORADO</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_NV\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_NV\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_NV\" xlink:to=\"lab_stpr_NV\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_NV_2b466999-764b-4802-b994-32261756a22b_terseLabel_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:label id=\"lab_stpr_NV_label_en-US\" xlink:label=\"lab_stpr_NV\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">NEVADA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:href=\"efc-20240930.xsd#efc_CollateralOnRepurchaseAgreementsMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CollateralOnRepurchaseAgreementsMember\" xlink:to=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_5e5cb18c-57e1-4da9-a2f7-15879049b24a_terseLabel_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements Held By Dealers</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_label_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:label id=\"lab_efc_CollateralOnRepurchaseAgreementsMember_documentation_en-US\" xlink:label=\"lab_efc_CollateralOnRepurchaseAgreementsMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Collateral On Repurchase Agreements [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CA\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CA\" xlink:to=\"lab_stpr_CA\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CA_78ebd8c2-89c8-4f99-bed3-75eb4f75db10_terseLabel_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:label id=\"lab_stpr_CA_label_en-US\" xlink:label=\"lab_stpr_CA\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CALIFORNIA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_srt_SegmentGeographicalDomain\" xlink:href=\"https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd#srt_SegmentGeographicalDomain\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_srt_SegmentGeographicalDomain\" xlink:to=\"lab_srt_SegmentGeographicalDomain\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_933c59b0-9666-46ef-bfc7-8ed7be1961ef_terseLabel_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:label id=\"lab_srt_SegmentGeographicalDomain_label_en-US\" xlink:label=\"lab_srt_SegmentGeographicalDomain\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Geographical [Domain]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_OtherStatesMember\" xlink:href=\"efc-20240930.xsd#efc_OtherStatesMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_OtherStatesMember\" xlink:to=\"lab_efc_OtherStatesMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_OtherStatesMember_6f03909b-0190-4602-8d44-11d5930301c1_terseLabel_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Other [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_label_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:label id=\"lab_efc_OtherStatesMember_documentation_en-US\" xlink:label=\"lab_efc_OtherStatesMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Other States [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_ConcentrationRiskByTypeAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_us-gaap_ConcentrationRiskByTypeAxis\" xlink:to=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_c86e94d1-d33e-4f0e-9e8e-bd75c88d4bc3_terseLabel_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:label id=\"lab_us-gaap_ConcentrationRiskByTypeAxis_label_en-US\" xlink:label=\"lab_us-gaap_ConcentrationRiskByTypeAxis\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Concentration Risk Type [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_NomuraHoldingsIncMember\" xlink:href=\"efc-20240930.xsd#efc_NomuraHoldingsIncMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_NomuraHoldingsIncMember\" xlink:to=\"lab_efc_NomuraHoldingsIncMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_20f5b5f3-a642-43b1-af65-369f700441e6_terseLabel_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_label_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc. [Member]</link:label>\n <link:label id=\"lab_efc_NomuraHoldingsIncMember_documentation_en-US\" xlink:label=\"lab_efc_NomuraHoldingsIncMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Nomura Holdings Inc.</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_efc_CommercialMortgageLoansMember\" xlink:href=\"efc-20240930.xsd#efc_CommercialMortgageLoansMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_efc_CommercialMortgageLoansMember\" xlink:to=\"lab_efc_CommercialMortgageLoansMember\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_26883bae-0819-4ce0-88a9-2f710d26d21b_terseLabel_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial mortgage loans</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_label_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:label id=\"lab_efc_CommercialMortgageLoansMember_documentation_en-US\" xlink:label=\"lab_efc_CommercialMortgageLoansMember\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:type=\"resource\" xml:lang=\"en-US\">Commercial Mortgage Loans [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_SC\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_SC\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_SC\" xlink:to=\"lab_stpr_SC\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_SC_4fb8bf2d-52e4-49db-bdea-e0ab92bd8962_terseLabel_en-US\" xlink:label=\"lab_stpr_SC\" 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xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents</link:label>\n <link:label id=\"lab_us-gaap_CashAndCashEquivalentsMember_label_en-US\" xlink:label=\"lab_us-gaap_CashAndCashEquivalentsMember\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">Cash and Cash Equivalents [Member]</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_CT\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_CT\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_CT\" xlink:to=\"lab_stpr_CT\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_CT_080d32a7-4d2b-4cf9-ba85-d6b46e8cdde9_terseLabel_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:label id=\"lab_stpr_CT_label_en-US\" xlink:label=\"lab_stpr_CT\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">CONNECTICUT</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_AL\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_AL\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"loc_stpr_AL\" xlink:to=\"lab_stpr_AL\" xlink:type=\"arc\" order=\"1\"/>\n <link:label id=\"lab_stpr_AL_8dc3691f-ee80-4ae6-ace0-a7ac0d17aae3_terseLabel_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:label id=\"lab_stpr_AL_label_en-US\" xlink:label=\"lab_stpr_AL\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:type=\"resource\" xml:lang=\"en-US\">ALABAMA</link:label>\n <link:loc xlink:type=\"locator\" xlink:label=\"loc_stpr_PA\" xlink:href=\"https://xbrl.sec.gov/stpr/2023/stpr-2023.xsd#stpr_PA\"/>\n <link:labelArc 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us-gaap:CashAndCashEquivalentsMember\nLabel: Cash and Cash Equivalents [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nCurrency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=7378\n\n\n[Concept Core]\nID: us-gaap:ConcentrationRiskByTypeAxis\nLabel: Concentration Risk Type [Axis]\nType: xbrli:stringItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nInformation by type of concentration risk, for example, but not limited to, asset, liability, net assets, geographic, customer, employees, supplier, lender.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=1764\n\n\n[Concept Core]\nID: us-gaap:CreditConcentrationRiskMember\nLabel: Credit Concentration Risk [Member]\nType: dtr-types:domainItemType | Balance: None | PeriodType: duration | Abstract: True\nStatus: None | DeprecatedLabel: None | DeprecatedDate: None\nDocumentation:\nReflects the percentage that a specified receivable or amount at risk from a counterparty under a contractual arrangement is to a specified benchmark, such as total receivables, net revenues, pretax results. Risk is the materially adverse effects of loss attributable to (a) the failure to collect a significant receivable from a major customer or group of homogeneous accounts, or (b) a failure by a counterparty to perform under terms of a contractual arrangement.\n\nProvenance: file=GAAP_Taxonomy_2024.xlsx | sheet=Concepts | row=1903\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Benchmark [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Axis] > Concentration Risk Benchmark [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CashAndCashEquivalentsMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SummaryOfInvestmentHoldings\n Path: Securities Investment [Member] > Cash and Cash Equivalents [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Asset Class [Domain] > Cash and Cash Equivalents [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Cash and Cash Equivalents [Member] > Cash [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosures\n Path: Cash and Cash Equivalents [Member] > Cash Equivalents [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CashAndCashEquivalentsMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SecuritiesInvestmentMember -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/SummaryOfInvestmentHoldingsSummaryOfInvestmentHoldingsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SecuritiesInvestmentMember -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/SummaryOfInvestmentHoldingsSummaryOfInvestmentHoldingsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationByAssetClassDomain -> to=us-gaap:CashAndCashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:CashAndCashEquivalentsMember -> to=us-gaap:CashEquivalentsMember (role=http://fasb.org/us-gaap/role/disclosure/FinancialInstrumentsFairValueDisclosuresFairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CashAndCashEquivalentsMember\n\nReferences:\n- None | None | Element is not intended to be used with axis element identified in tin-part:AlternateElement. Member element intended to be used with axis element identified in tin-part:AlternateElement is identified in tin-part:AlternateElement.\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Credit Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CreditConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CreditConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:CashAndCashEquivalentsMember', 'us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CreditConcentrationRiskMember']"
198
"You are an auditor for XBRL filings. Given the question and the provided filing \n(schema, presentation, calculation, definition, label, instance, and US GAAP taxonomy), \nidentify erroneous US-GAAP concepts.\n\nYou must reference the US GAAP taxonomy to retrieve and check elements across the entire filing. \nOutput only a JSON array of strings, each string is one erroneous concept.\nOutput Example:\n[\"us-gaap:Revenues\", \"us-gaap:OperatingIncomeLoss\"]\n\nNo explanations. No extra text. Only the JSON array.\n\n\n##Schema document\n<?xml version='1.0' encoding='UTF-8'?>\n<schema xmlns=\"http://www.w3.org/2001/XMLSchema\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrldi=\"http://xbrl.org/2006/xbrldi\" xmlns:dei=\"http://xbrl.sec.gov/dei/2024\" xmlns:us-gaap=\"http://fasb.org/us-gaap/2024\" xmlns:srt=\"http://fasb.org/srt/2024\" xmlns:srt-types=\"http://fasb.org/srt-types/2024\" xmlns:ecd=\"http://xbrl.sec.gov/ecd/2024\" xmlns:dtr-types=\"http://www.xbrl.org/dtr/type/2022-03-31\" xmlns:gure=\"http://gulfresourcesinc.com/20240630\" elementFormDefault=\"qualified\" targetNamespace=\"http://gulfresourcesinc.com/20240630\"><import namespace=\"http://www.xbrl.org/2003/instance\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd\"/>\n <import namespace=\"http://www.xbrl.org/2003/linkbase\" schemaLocation=\"http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/dei/2024\" schemaLocation=\"https://xbrl.sec.gov/dei/2024/dei-2024.xsd\"/>\n <import namespace=\"http://fasb.org/us-gaap/2024\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd\"/>\n <import namespace=\"http://fasb.org/us-types/2024\" schemaLocation=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-types-2024.xsd\"/>\n <import namespace=\"http://www.xbrl.org/dtr/type/2022-03-31\" schemaLocation=\"https://www.xbrl.org/dtr/type/2022-03-31/types.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/ecd/2024\" schemaLocation=\"https://xbrl.sec.gov/ecd/2024/ecd-2024.xsd\"/>\n <import namespace=\"http://xbrl.sec.gov/country/2024\" schemaLocation=\"https://xbrl.sec.gov/country/2024/country-2024.xsd\"/>\n <import namespace=\"http://fasb.org/srt/2024\" schemaLocation=\"https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd\"/>\n <import namespace=\"http://fasb.org/srt-types/2024\" schemaLocation=\"https://xbrl.fasb.org/srt/2024/elts/srt-types-2024.xsd\"/>\n <annotation><appinfo><link:roleType roleURI=\"http://gulfresourcesinc.com/role/CustomerConcentrationDetailsNarrative\" id=\"CustomerConcentrationDetailsNarrative\">\n <link:definition>995577 - Disclosure - CUSTOMER CONCENTRATION (Details Narrative)</link:definition>\n <link:usedOn>link:presentationLink</link:usedOn>\n <link:usedOn>link:calculationLink</link:usedOn>\n <link:usedOn>link:definitionLink</link:usedOn>\n </link:roleType>\n </appinfo>\n</annotation></schema>\n\n\n##Presentation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gulfresourcesinc.com/role/CustomerConcentrationDetailsNarrative\" xlink:href=\"gure-20240630.xsd#CustomerConcentrationDetailsNarrative\" xlink:type=\"simple\"/>\n <link:presentationLink xlink:type=\"extended\" xlink:role=\"http://gulfresourcesinc.com/role/CustomerConcentrationDetailsNarrative\" xlink:title=\"995577 - Disclosure - CUSTOMER CONCENTRATION (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"loc_us-gaapRisksAndUncertaintiesAbstract\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapRisksAndUncertaintiesAbstract\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" order=\"100\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskLineItems\" order=\"200\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" order=\"10\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:presentationArc xlink:type=\"arc\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember\" xlink:type=\"arc\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1\"/>\n <link:presentationArc order=\"0\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1\" xlink:type=\"arc\" preferredLabel=\"http://www.xbrl.org/2003/role/verboseLabel\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gure-20240630.xsd#gure_AmountsDueFromMajorCustomers\" xlink:label=\"loc_gureAmountsDueFromMajorCustomers\"/>\n <link:presentationArc order=\"10\" xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/parent-child\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_gureAmountsDueFromMajorCustomers\" xlink:type=\"arc\"/>\n </link:presentationLink>\n </link:linkbase>\n\n\n##Calculation linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef roleURI=\"http://gulfresourcesinc.com/role/CustomerConcentrationDetailsNarrative\" xlink:href=\"gure-20240630.xsd#CustomerConcentrationDetailsNarrative\" xlink:type=\"simple\"/>\n <link:calculationLink xlink:type=\"extended\" xlink:role=\"http://gulfresourcesinc.com/role/CustomerConcentrationDetailsNarrative\" xlink:title=\"995577 - Disclosure - CUSTOMER CONCENTRATION (Details Narrative)\"/>\n </link:linkbase>\n\n\n##Definition linkbase document\n<?xml version='1.0' encoding='US-ASCII'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrldt=\"http://xbrl.org/2005/xbrldt\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-domain\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/domain-member\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#all\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/all\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/notAll\"/>\n <link:arcroleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default\" arcroleURI=\"http://xbrl.org/int/dim/arcrole/dimension-default\"/>\n <link:roleRef roleURI=\"http://gulfresourcesinc.com/role/CustomerConcentrationDetailsNarrative\" xlink:href=\"gure-20240630.xsd#CustomerConcentrationDetailsNarrative\" xlink:type=\"simple\"/>\n <link:definitionLink xlink:type=\"extended\" xlink:role=\"http://gulfresourcesinc.com/role/CustomerConcentrationDetailsNarrative\" xlink:title=\"995577 - Disclosure - CUSTOMER CONCENTRATION (Details Narrative)\">\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"loc_us-gaapConcentrationRiskLineItems\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"loc_us-gaapConcentrationRiskTable\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/all\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskTable\" xlink:type=\"arc\" order=\"10\" xbrldt:closed=\"true\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByTypeAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByTypeAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTypeDomain\" xlink:label=\"loc_us-gaapConcentrationRiskTypeDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByTypeAxis\" xlink:to=\"loc_us-gaapConcentrationRiskTypeDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"loc_us-gaapCustomerConcentrationRiskMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskTypeDomain\" xlink:to=\"loc_us-gaapCustomerConcentrationRiskMember_0\" xlink:type=\"arc\" order=\"1\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/hypercube-dimension\" xlink:from=\"loc_us-gaapConcentrationRiskTable\" xlink:to=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-domain\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:type=\"arc\" order=\"20\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskBenchmarkDomain\" xlink:label=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/dimension-default\" xbrldt:contextElement=\"segment\" xlink:from=\"loc_us-gaapConcentrationRiskByBenchmarkAxis\" xlink:to=\"loc_us-gaapConcentrationRiskBenchmarkDomain_10\" xlink:type=\"arc\" order=\"30\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SalesRevenueNetMember\" xlink:label=\"loc_us-gaapSalesRevenueNetMember_0\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskBenchmarkDomain\" xlink:to=\"loc_us-gaapSalesRevenueNetMember_0\" xlink:type=\"arc\" order=\"2\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"loc_us-gaapConcentrationRiskPercentage1_50\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_us-gaapConcentrationRiskPercentage1_50\" xlink:type=\"arc\" order=\"0\"/>\n <link:loc xlink:type=\"locator\" xlink:href=\"gure-20240630.xsd#gure_AmountsDueFromMajorCustomers\" xlink:label=\"loc_gureAmountsDueFromMajorCustomers_50\"/>\n <link:definitionArc xlink:arcrole=\"http://xbrl.org/int/dim/arcrole/domain-member\" xlink:from=\"loc_us-gaapConcentrationRiskLineItems\" xlink:to=\"loc_gureAmountsDueFromMajorCustomers_50\" xlink:type=\"arc\" order=\"1\"/>\n </link:definitionLink>\n </link:linkbase>\n\n\n##Label linkbase document\n<?xml version='1.0' encoding='UTF-8'?>\n<link:linkbase xmlns:xsi=\"http://www.w3.org/2001/XMLSchema-instance\" xmlns:xlink=\"http://www.w3.org/1999/xlink\" xmlns:link=\"http://www.xbrl.org/2003/linkbase\" xmlns:xbrli=\"http://www.xbrl.org/2003/instance\" xsi:schemaLocation=\"http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd\"><link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodEndLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedPeriodStartLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTotalLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedNetLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel\" roleURI=\"http://www.xbrl.org/2009/role/negatedTerseLabel\"/>\n <link:roleRef xlink:type=\"simple\" xlink:href=\"http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel\" roleURI=\"http://www.xbrl.org/2009/role/netLabel\"/>\n <link:labelLink xlink:type=\"extended\" xlink:role=\"http://www.xbrl.org/2003/role/link\"><link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CustomerConcentrationRiskMember\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CustomerConcentrationRiskMember\" xlink:to=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CustomerConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Customer Concentration</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProductConcentrationRiskMember\" xlink:label=\"us-gaap_ProductConcentrationRiskMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ProductConcentrationRiskMember\" xlink:to=\"us-gaap_ProductConcentrationRiskMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ProductConcentrationRiskMember_lbl\" xml:lang=\"en-US\">Product Concentration</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_MajorCustomersAxis\" xlink:label=\"srt_MajorCustomersAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"srt_MajorCustomersAxis\" xlink:to=\"srt_MajorCustomersAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"srt_MajorCustomersAxis_lbl\" xml:lang=\"en-US\">Customer [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RisksAndUncertaintiesAbstract\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_RisksAndUncertaintiesAbstract\" xlink:to=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_RisksAndUncertaintiesAbstract_lbl\" xml:lang=\"en-US\">Risks and Uncertainties [Abstract]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskLineItems\" xlink:label=\"us-gaap_ConcentrationRiskLineItems\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskLineItems\" xlink:to=\"us-gaap_ConcentrationRiskLineItems_lbl\" xlink:type=\"arc\"/>\n 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xlink:label=\"gure_ShouguangWeidongChemicalCompanyLimitedMember_lbl\" xml:lang=\"en-US\">Shouguang Weidong Chemical Company Limited</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"gure_ShouguangWeidongChemicalCompanyLimitedMember_doc\" xml:lang=\"en-US\">Shouguang Weidong Chemical Company Limited</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskPercentage1\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskPercentage1\" xlink:to=\"us-gaap_ConcentrationRiskPercentage1_3_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_lbl\" xml:lang=\"en-US\">Percentage of total revenues</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/verboseLabel\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_2_lbl\" xml:lang=\"en-US\">Percent of products sold to top five customers</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/terseLabel\" xlink:label=\"us-gaap_ConcentrationRiskPercentage1_3_lbl\" xml:lang=\"en-US\">Percent of materials purchased</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gure-20240630.xsd#gure_AmountsDueFromMajorCustomers\" xlink:label=\"gure_AmountsDueFromMajorCustomers\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gure_AmountsDueFromMajorCustomers\" xlink:to=\"gure_AmountsDueFromMajorCustomers_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gure_AmountsDueFromMajorCustomers\" xlink:to=\"gure_AmountsDueFromMajorCustomers_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gure_AmountsDueFromMajorCustomers_lbl\" xml:lang=\"en-US\">Amounts due from major customers</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"gure_AmountsDueFromMajorCustomers_doc\" xml:lang=\"en-US\">Amounts due from major customers.</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskTable\" xlink:label=\"us-gaap_ConcentrationRiskTable\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskTable\" xlink:to=\"us-gaap_ConcentrationRiskTable_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskTable_lbl\" xml:lang=\"en-US\">Concentration Risk [Table]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_ConcentrationRiskByBenchmarkAxis\" xlink:to=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_ConcentrationRiskByBenchmarkAxis_lbl\" xml:lang=\"en-US\">Concentration Risk Benchmark [Axis]</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gure-20240630.xsd#gure_ShandongBrotherTechnologyLimitedMember\" xlink:label=\"gure_ShandongBrotherTechnologyLimitedMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gure_ShandongBrotherTechnologyLimitedMember\" xlink:to=\"gure_ShandongBrotherTechnologyLimitedMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gure_ShandongBrotherTechnologyLimitedMember\" xlink:to=\"gure_ShandongBrotherTechnologyLimitedMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gure_ShandongBrotherTechnologyLimitedMember_lbl\" xml:lang=\"en-US\">Shandong Brother Technology Limited</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"gure_ShandongBrotherTechnologyLimitedMember_doc\" xml:lang=\"en-US\">Shandong Brother Technology Limited</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CostOfGoodsProductLineMember\" xlink:label=\"us-gaap_CostOfGoodsProductLineMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"us-gaap_CostOfGoodsProductLineMember\" xlink:to=\"us-gaap_CostOfGoodsProductLineMember_lbl\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"us-gaap_CostOfGoodsProductLineMember_lbl\" xml:lang=\"en-US\">Cost of Goods</link:label>\n <link:loc xlink:type=\"locator\" xlink:href=\"gure-20240630.xsd#gure_ShandongMoruiChemicalCompanyLimitedMember\" xlink:label=\"gure_ShandongMoruiChemicalCompanyLimitedMember\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gure_ShandongMoruiChemicalCompanyLimitedMember\" xlink:to=\"gure_ShandongMoruiChemicalCompanyLimitedMember_lbl\" xlink:type=\"arc\"/>\n <link:labelArc xlink:arcrole=\"http://www.xbrl.org/2003/arcrole/concept-label\" xlink:from=\"gure_ShandongMoruiChemicalCompanyLimitedMember\" xlink:to=\"gure_ShandongMoruiChemicalCompanyLimitedMember_doc\" xlink:type=\"arc\"/>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/label\" xlink:label=\"gure_ShandongMoruiChemicalCompanyLimitedMember_lbl\" xml:lang=\"en-US\">Shandong Morui Chemical Company Limited</link:label>\n <link:label xlink:type=\"resource\" xlink:role=\"http://www.xbrl.org/2003/role/documentation\" xlink:label=\"gure_ShandongMoruiChemicalCompanyLimitedMember_doc\" 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(role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByBenchmarkAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByBenchmarkAxis -> to=us-gaap:ConcentrationRiskBenchmarkDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByBenchmarkAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Benchmark [Domain] > Revenue Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Product and Service Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue, Segment Benchmark [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Revenue Benchmark [Member] > Revenue from Contract with Customer Benchmark [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:SalesRevenueNetMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskBenchmarkDomain -> to=us-gaap:SalesRevenueNetMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueProductLineMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:SalesRevenueSegmentMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:SalesRevenueNetMember -> to=us-gaap:RevenueFromContractWithCustomerMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Schedule of Revenue by Major Customers, by Reporting Segments [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Ceded Credit Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsurance\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Accounts and Financing Receivables [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthers\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Nature of Operation, Product Information, Concentration of Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk [Table] > Concentration Risk Type [Axis]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Axis] > Concentration Risk Type [Domain]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/ReceivablesLoansNotesReceivableAndOthersScheduleOfAccountsNotesLoansAndFinancingReceivableTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ScheduleOfProductInformationTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:ConcentrationRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/hypercube-dimension: from=us-gaap:CededCreditRiskTable -> to=us-gaap:ConcentrationRiskByTypeAxis (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-domain: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\n- http://xbrl.org/int/dim/arcrole/dimension-default: from=us-gaap:ConcentrationRiskByTypeAxis -> to=us-gaap:ConcentrationRiskTypeDomain (role=http://fasb.org/us-gaap/role/disclosure/FinancialServicesInsuranceCededCreditRiskTable)\nProvenance: sheets include Definition-like sheets\n\n\n[Concept Relations]\nID: us-gaap:ConcentrationRiskByTypeAxis\n\nReferences:\n- Taxonomy Implementation Guide | None | None\nProvenance: sheets include Reference-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CustomerConcentrationRiskMember\n\nPresentation:\n- Role: http://fasb.org/us-gaap/role/disclosure/SegmentReporting\n Path: Concentration Risk Type [Domain] > Customer Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatements\n Path: Concentration Risk Type [Domain] > Customer Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/AccountingPolicies\n Path: Concentration Risk Type [Domain] > Customer Concentration Risk [Member]\n PreferredLabel: None\n- Role: http://fasb.org/us-gaap/role/disclosure/RisksAndUncertainties\n Path: Concentration Risk Type [Domain] > Customer Concentration Risk [Member]\n PreferredLabel: None\nProvenance: sheets include Presentation-like sheets\n\n\n[Concept Relations]\nID: us-gaap:CustomerConcentrationRiskMember\n\nDefinition (Dimensions/Domain/Hypercube):\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/SegmentReportingScheduleOfEntityWideRevenueByMajorCustomersByReportingSegmentsTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/OrganizationConsolidationAndPresentationOfFinancialStatementsScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/AccountingPoliciesScheduleOfProductInformationTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\n- http://xbrl.org/int/dim/arcrole/domain-member: from=us-gaap:ConcentrationRiskTypeDomain -> to=us-gaap:CustomerConcentrationRiskMember (role=http://fasb.org/us-gaap/role/disclosure/RisksAndUncertaintiesConcentrationRiskTable)\nProvenance: sheets include Definition-like sheets\n\nQuestion: Which axis-member pairs in the instance document report the concept \"ConcentrationRiskPercentage1\" with both \"ConcentrationRiskByTypeAxis\" and \"ConcentrationRiskByBenchmarkAxis\" but without any third axis, excluding cases where the member is \"LaborForceConcentrationRiskMember\" or \"UnionizedEmployeesConcentrationRiskMember\"?\nAnswer:\n\n"
"DQC_US_0109"
"['us-gaap:ConcentrationRiskByBenchmarkAxis=us-gaap:SalesRevenueNetMember', 'us-gaap:ConcentrationRiskByTypeAxis=us-gaap:CustomerConcentrationRiskMember']"
199