Exhibit 99.1

CAPITAL ONE PRIME AUTO RECEIVABLES TRUST 2023-1
Statement to Securityholders
Determination Date: March 11, 2026
Payment Date3/16/2026
Collection Period Start2/1/2026
Collection Period End2/28/2026
Interest Period Start2/17/2026
Interest Period End3/15/2026
Cut-Off Date Net Pool Balance$1,495,738,191.10 
Cut-Off Date Adjusted Pool Balance$1,356,480,551.60 


I. DEAL SUMMARY
Beginning Note
Balance		Principal PaymentEnding Note BalanceNote FactorFinal Scheduled Payment Date
Class A-1 Notes$— $— $— —Mar-24
Class A-2 Notes$— $— $— —May-26
Class A-3 Notes$148,868,100.30 $18,442,021.20 $130,426,079.10 0.274581Feb-28
Class A-4 Notes$98,700,000.00 $— $98,700,000.00 1.000000Aug-28
Class B Notes$13,560,000.00 $— $13,560,000.00 1.000000Sep-28
Class C Notes$13,560,000.00 $— $13,560,000.00 1.000000Sep-28
Class D Notes$13,560,000.00 $— $13,560,000.00 1.000000May-29
Total Notes$288,248,100.30 $18,442,021.20 $269,806,079.10 
Beginning BalanceEnding BalancePool Factor
Net Pool Balance$315,824,071.84 $295,552,450.47 0.197596
YSOC Amount$24,184,770.16 $22,355,169.99 
Adjusted Pool Balance$291,639,301.68 $273,197,280.48 
Overcollateralization Amount (Adjusted Pool Balance - Note Balance)$3,391,201.38 $3,391,201.38 
Reserve Account Balance$3,391,201.38 $3,391,201.38 
Beginning Note
Balance		Interest RateAccrual MethodologyInterest Payment
Class A-1 Notes$— 4.90000%ACT/360$— 
Class A-2 Notes$— 5.20000%30/360$— 
Class A-3 Notes$148,868,100.30 4.87000%30/360$604,156.37 
Class A-4 Notes$98,700,000.00 4.76000%30/360$391,510.00 
Class B Notes$13,560,000.00 5.07000%30/360$57,291.00 
Class C Notes$13,560,000.00 5.36000%30/360$60,568.00 
Class D Notes$13,560,000.00 6.34000%30/360$71,642.00 
Total Notes$288,248,100.30 $1,185,167.37 











II. COLLATERAL POOL BALANCE
Beginning of PeriodEnd of Period
Net Pool Balance$315,824,071.84 $295,552,450.47 
Adjusted Pool Balance (Net Pool Balance - YSOC Amount)$291,639,301.68 $273,197,280.48 
Number of Receivables Outstanding30,590 29,709 
Weighted Average Contract Rate3.98 %3.98 %
Weighted Average Remaining Term (months)25.4 24.5 


III. FUNDS AVAILABLE FOR DISTRIBUTION
Available Funds:
a. Collections
Interest Collections$1,032,749.55 
Principal Collections$20,116,265.00 
Liquidation Proceeds$176,342.75 
b. Repurchase Price$— 
c. Optional Purchase Price$— 
d. Reserve Account Excess Amount$— 
Total Available Funds$21,325,357.30 
Reserve Account Draw Amount$— 
Total Funds Available for Distribution$21,325,357.30 


IV. DISTRIBUTION
Calculated AmountAmount PaidShortfallCarryover ShortfallRemaining Available Funds
Servicing Fee$263,186.73 $263,186.73 $— $— $21,062,170.57 
Interest - Class A-1 Notes$— $— $— $— $21,062,170.57 
Interest - Class A-2 Notes$— $— $— $— $21,062,170.57 
Interest - Class A-3 Notes$604,156.37 $604,156.37 $— $— $20,458,014.20 
Interest - Class A-4 Notes$391,510.00 $391,510.00 $— $— $20,066,504.20 
First Allocation of Principal$— $— $— $— $20,066,504.20 
Interest - Class B Notes$57,291.00 $57,291.00 $— $— $20,009,213.20 
Second Allocation of Principal$— $— $— $— $20,009,213.20 
Interest - Class C Notes$60,568.00 $60,568.00 $— $— $19,948,645.20 
Third Allocation of Principal$1,490,819.82 $1,490,819.82 $— $— $18,457,825.38 
Interest - Class D Notes$71,642.00 $71,642.00 $— $— $18,386,183.38 
Fourth Allocation of Principal$13,560,000.00 $13,560,000.00 $— $— $4,826,183.38 
Reserve Account Deposit Amount$— $— $— $— $4,826,183.38 
Regular Principal Distribution Amount$3,391,201.38 $3,391,201.38 $— $— $1,434,982.00 
Owner Trustee, Indenture Trustee, and ARR Fees & Expenses$— $— $— $— $1,434,982.00 
Remaining Funds to Certificates$1,434,982.00 $1,434,982.00 $— $— $— 
Total$21,325,357.30 $21,325,357.30 $— $— 







V. OVERCOLLATERALIZATION INFORMATION
Yield Supplement Overcollateralization Amount:
Beginning Period YSOC Amount$24,184,770.16 
Increase/(Decrease)$(1,829,600.17)
Ending YSOC Amount$22,355,169.99 
Overcollateralization:Beginning of PeriodEnd of Period
Adjusted Pool Balance$291,639,301.68 $273,197,280.48 
Note Balance$288,248,100.30 $269,806,079.10 
Overcollateralization (Adjusted Pool Balance - Note Balance)$3,391,201.38 $3,391,201.38 
Target Overcollateralization Amount$3,391,201.38 $3,391,201.38 
Overcollateralization Shortfall$— $— 


VI. RESERVE ACCOUNT
Specified Reserve Account Balance$3,391,201.38 
Beginning Reserve Account Balance$3,391,201.38 
Reserve Account Deposit Amount$— 
Reserve Account Draw Amount$— 
Reserve Account Excess Amount$— 
Ending Reserve Account Balance$3,391,201.38 





VII. NET LOSS AND DELINQUENT RECEIVABLES
Net Loss:% of EOP Net Pool Balance# of ReceivablesAmount
Defaulted Receivables during Collection Period (Principal Balance)1
0.05%13$155,356.37 
Liquidation Proceeds of Defaulted Receivables2
0.06%178$176,342.75 
Monthly Net Losses (Liquidation Proceeds)$(20,986.38)
Net Losses as % of Average Pool Balance (annualized)
        Third Preceding Collection Period0.31 %
        Second Preceding Collection Period(0.23)%
        Preceding Collection Period0.14 %
        Current Collection Period(0.08)%
        Four-Month Average Net Loss Ratio0.04 %
Cumulative Net Losses for All Periods$4,638,233.12 
Cumulative Net Loss Ratio0.31 %
1 The # of Receivables reported as Defaulted does not include any Receivables that have been paid off or have matured and were either paid in full or had a remaining balance of $10.00 or less following the final payment.
2 Liquidation Proceeds include all proceeds on a receivable after it has been charged-off.
Delinquent Receivables:% of EOP Net Pool Balance# of ReceivablesPrincipal Balance
30-59 Days Delinquent0.50%99$1,488,723.98 
60-89 Days Delinquent0.15%28$453,327.68 
90-119 Days Delinquent0.05%14$142,266.13 
120+ Days Delinquent0.00%0$— 
Total Delinquent Receivables0.71%141$2,084,317.79 
Repossession Inventory:# of ReceivablesPrincipal Balance
Repossessed in the Current Collection Period4$68,921.06 
Total Repossessed Inventory11$164,307.49 
60+ Delinquency Percentage:# of ReceivablesAmount
60+ Day Delinquent Receivables42$595,593.81 
60+ Delinquencies as % of EOP Net Pool Balance
        Third Preceding Collection Period0.22 %
        Second Preceding Collection Period0.31 %
        Preceding Collection Period0.31 %
        Current Collection Period0.20 %
Delinquency Trigger4.50 %
Current Delinquency Percentage Exceeds Delinquency Trigger? (Yes/No)No


VIII. TEMPORARY FORBEARANCE
The table below presents accounts which received a short-term payment extension in the month of February 2026.
Month-End Balance# of Receivables
($MM)(%)(#)(%)
Total Extensions0.630.21%400.13%