Exhibit 99.1

CAPITAL ONE PRIME AUTO RECEIVABLES TRUST 2023-2
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$1,228,970,492.55 
Cut-Off Date Adjusted Pool Balance$1,128,083,316.56 


I. DEAL SUMMARY
Beginning Note
Balance		Principal PaymentEnding Note BalanceNote FactorFinal Scheduled Payment Date
Class A-1 Notes$— $— $— —Oct-24
Class A-2a Notes$— $— $— —Oct-26
Class A-2b Notes$— $— $— —Oct-26
Class A-3 Notes$236,396,035.56 $18,548,552.77 $217,847,482.79 0.550454Jun-28
Class A-4 Notes$63,220,000.00 $— $63,220,000.00 1.000000Nov-28
Class B Notes$11,270,000.00 $— $11,270,000.00 1.000000Dec-28
Class C Notes$11,270,000.00 $— $11,270,000.00 1.000000Feb-29
Class D Notes$11,270,000.00 $— $11,270,000.00 1.000000Dec-29
Total Notes$333,426,035.56 $18,548,552.77 $314,877,482.79 
Beginning BalanceEnding BalancePool Factor
Net Pool Balance$363,133,426.31 $342,830,431.21 0.278957
YSOC Amount$26,887,182.46 $25,132,740.13 
Adjusted Pool Balance$336,246,243.85 $317,697,691.08 
Overcollateralization Amount (Adjusted Pool Balance - Note Balance)$2,820,208.29 $2,820,208.29 
Reserve Account Balance$2,820,208.29 $2,820,208.29 
Beginning Note
Balance		Interest RateAccrual MethodologyInterest Payment
Class A-1 Notes$— 5.66300%ACT/360$— 
Class A-2a Notes$— 5.91000%30/360$— 
Class A-2b Notes$— 4.24819%ACT/360$— 
Class A-3 Notes$236,396,035.56 5.82000%30/360$1,146,520.77 
Class A-4 Notes$63,220,000.00 5.74000%30/360$302,402.33 
Class B Notes$11,270,000.00 4.78000%30/360$44,892.17 
Class C Notes$11,270,000.00 4.78000%30/360$44,892.17 
Class D Notes$11,270,000.00 4.78000%30/360$44,892.17 
Total Notes$333,426,035.56 $1,583,599.61 










II. COLLATERAL POOL BALANCE
Beginning of PeriodEnd of Period
Net Pool Balance$363,133,426.31 $342,830,431.21 
Adjusted Pool Balance (Net Pool Balance - YSOC Amount)$336,246,243.85 $317,697,691.08 
Number of Receivables Outstanding29,486 28,771 
Weighted Average Contract Rate5.21 %5.22 %
Weighted Average Remaining Term (months)29.6 28.7 


III. FUNDS AVAILABLE FOR DISTRIBUTION
Available Funds:
a. Collections
Interest Collections$1,562,607.86 
Principal Collections$20,205,242.45 
Liquidation Proceeds$169,749.17 
b. Repurchase Price$— 
c. Optional Purchase Price$— 
d. Reserve Account Excess Amount$— 
Total Available Funds$21,937,599.48 
Reserve Account Draw Amount$— 
Total Funds Available for Distribution$21,937,599.48 


IV. DISTRIBUTION
Calculated AmountAmount PaidShortfallCarryover ShortfallRemaining Available Funds
Servicing Fee$302,611.19 $302,611.19 $— $— $21,634,988.29 
Interest - Class A-1 Notes$— $— $— $— $21,634,988.29 
Interest - Class A-2a Notes$— $— $— $— $21,634,988.29 
Interest - Class A-2b Notes$— $— $— $— $21,634,988.29 
Interest - Class A-3 Notes$1,146,520.77 $1,146,520.77 $— $— $20,488,467.52 
Interest - Class A-4 Notes$302,402.33 $302,402.33 $— $— $20,186,065.19 
First Allocation of Principal$— $— $— $— $20,186,065.19 
Interest - Class B Notes$44,892.17 $44,892.17 $— $— $20,141,173.02 
Second Allocation of Principal$— $— $— $— $20,141,173.02 
Interest - Class C Notes$44,892.17 $44,892.17 $— $— $20,096,280.85 
Third Allocation of Principal$4,458,344.48 $4,458,344.48 $— $— $15,637,936.37 
Interest - Class D Notes$44,892.17 $44,892.17 $— $— $15,593,044.20 
Fourth Allocation of Principal$11,270,000.00 $11,270,000.00 $— $— $4,323,044.20 
Reserve Account Deposit Amount$— $— $— $— $4,323,044.20 
Regular Principal Distribution Amount$2,820,208.29 $2,820,208.29 $— $— $1,502,835.91 
Owner Trustee, Indenture Trustee, and ARR Fees & Expenses$— $— $— $— $1,502,835.91 
Remaining Funds to Certificates$1,502,835.91 $1,502,835.91 $— $— $— 
Total$21,937,599.48 $21,937,599.48 $— $— 







V. OVERCOLLATERALIZATION INFORMATION
Yield Supplement Overcollateralization Amount:
Beginning Period YSOC Amount$26,887,182.46 
Increase/(Decrease)$(1,754,442.33)
Ending YSOC Amount$25,132,740.13 
Overcollateralization:Beginning of PeriodEnd of Period
Adjusted Pool Balance$336,246,243.85 $317,697,691.08 
Note Balance$333,426,035.56 $314,877,482.79 
Overcollateralization (Adjusted Pool Balance - Note Balance)$2,820,208.29 $2,820,208.29 
Target Overcollateralization Amount$2,820,208.29 $2,820,208.29 
Overcollateralization Shortfall$— $— 


VI. RESERVE ACCOUNT
Specified Reserve Account Balance$2,820,208.29 
Beginning Reserve Account Balance$2,820,208.29 
Reserve Account Deposit Amount$— 
Reserve Account Draw Amount$— 
Reserve Account Excess Amount$— 
Ending Reserve Account Balance$2,820,208.29 





VII. NET LOSS AND DELINQUENT RECEIVABLES
Net Loss:% of EOP Net Pool Balance# of ReceivablesAmount
Defaulted Receivables during Collection Period (Principal Balance)1
0.03%9$97,752.65 
Liquidation Proceeds of Defaulted Receivables2
0.05%126$169,749.17 
Monthly Net Losses (Liquidation Proceeds)$(71,996.52)
Net Losses as % of Average Pool Balance (annualized)
        Third Preceding Collection Period0.59 %
        Second Preceding Collection Period0.02 %
        Preceding Collection Period(0.05)%
        Current Collection Period(0.24)%
        Four-Month Average Net Loss Ratio0.08 %
Cumulative Net Losses for All Periods$3,043,985.51 
Cumulative Net Loss Ratio0.25 %
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 Delinquent0.24%48$827,348.78 
60-89 Days Delinquent0.08%19$283,660.24 
90-119 Days Delinquent0.01%4$39,787.60 
120+ Days Delinquent0.00%0$— 
Total Delinquent Receivables0.34%71$1,150,796.62 
Repossession Inventory:# of ReceivablesPrincipal Balance
Repossessed in the Current Collection Period4$88,060.73 
Total Repossessed Inventory11$182,880.43 
60+ Delinquency Percentage:# of ReceivablesAmount
60+ Day Delinquent Receivables23$323,447.84 
60+ Delinquencies as % of EOP Net Pool Balance
        Third Preceding Collection Period0.14 %
        Second Preceding Collection Period0.09 %
        Preceding Collection Period0.07 %
        Current Collection Period0.09 %
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 Extensions0.490.14%300.10%