Exhibit 99.1

CAPITAL ONE PRIME AUTO RECEIVABLES TRUST 2023-1
Statement to Securityholders
Determination Date: June 10, 2026
Payment Date6/15/2026
Collection Period Start5/1/2026
Collection Period End5/31/2026
Interest Period Start5/15/2026
Interest Period End6/14/2026
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$92,388,226.40 $17,030,789.84 $75,357,436.56 0.158647Feb-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$231,768,226.40 $17,030,789.84 $214,737,436.56 
Beginning BalanceEnding BalancePool Factor
Net Pool Balance$254,079,942.92 $235,444,220.86 0.157410
YSOC Amount$18,920,515.14 $17,315,582.92 
Adjusted Pool Balance$235,159,427.78 $218,128,637.94 
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$92,388,226.40 4.87000%30/360$374,942.22 
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$231,768,226.40 $955,953.22 











II. COLLATERAL POOL BALANCE
Beginning of PeriodEnd of Period
Net Pool Balance$254,079,942.92 $235,444,220.86 
Adjusted Pool Balance (Net Pool Balance - YSOC Amount)$235,159,427.78 $218,128,637.94 
Number of Receivables Outstanding27,707 26,812 
Weighted Average Contract Rate3.99 %4.00 %
Weighted Average Remaining Term (months)22.7 21.8 


III. FUNDS AVAILABLE FOR DISTRIBUTION
Available Funds:
a. Collections
Interest Collections$830,528.52 
Principal Collections$18,451,105.95 
Liquidation Proceeds$143,993.84 
b. Repurchase Price$— 
c. Optional Purchase Price$— 
d. Reserve Account Excess Amount$— 
Total Available Funds$19,425,628.31 
Reserve Account Draw Amount$— 
Total Funds Available for Distribution$19,425,628.31 


IV. DISTRIBUTION
Calculated AmountAmount PaidShortfallCarryover ShortfallRemaining Available Funds
Servicing Fee$211,733.29 $211,733.29 $— $— $19,213,895.02 
Interest - Class A-1 Notes$— $— $— $— $19,213,895.02 
Interest - Class A-2 Notes$— $— $— $— $19,213,895.02 
Interest - Class A-3 Notes$374,942.22 $374,942.22 $— $— $18,838,952.80 
Interest - Class A-4 Notes$391,510.00 $391,510.00 $— $— $18,447,442.80 
First Allocation of Principal$— $— $— $— $18,447,442.80 
Interest - Class B Notes$57,291.00 $57,291.00 $— $— $18,390,151.80 
Second Allocation of Principal$— $— $— $— $18,390,151.80 
Interest - Class C Notes$60,568.00 $60,568.00 $— $— $18,329,583.80 
Third Allocation of Principal$79,588.46 $79,588.46 $— $— $18,249,995.34 
Interest - Class D Notes$71,642.00 $71,642.00 $— $— $18,178,353.34 
Fourth Allocation of Principal$13,560,000.00 $13,560,000.00 $— $— $4,618,353.34 
Reserve Account Deposit Amount$— $— $— $— $4,618,353.34 
Regular Principal Distribution Amount$3,391,201.38 $3,391,201.38 $— $— $1,227,151.96 
Owner Trustee, Indenture Trustee, and ARR Fees & Expenses$— $— $— $— $1,227,151.96 
Remaining Funds to Certificates$1,227,151.96 $1,227,151.96 $— $— $— 
Total$19,425,628.31 $19,425,628.31 $— $— 







V. OVERCOLLATERALIZATION INFORMATION
Yield Supplement Overcollateralization Amount:
Beginning Period YSOC Amount$18,920,515.14 
Increase/(Decrease)$(1,604,932.22)
Ending YSOC Amount$17,315,582.92 
Overcollateralization:Beginning of PeriodEnd of Period
Adjusted Pool Balance$235,159,427.78 $218,128,637.94 
Note Balance$231,768,226.40 $214,737,436.56 
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
0.08%21$184,616.11 
Liquidation Proceeds of Defaulted Receivables2
0.06%181$143,993.84 
Monthly Net Losses (Liquidation Proceeds)$40,622.27 
Net Losses as % of Average Pool Balance (annualized)
        Third Preceding Collection Period(0.08)%
        Second Preceding Collection Period(0.08)%
        Preceding Collection Period(0.18)%
        Current Collection Period0.20 %
        Four-Month Average Net Loss Ratio(0.03)%
Cumulative Net Losses for All Periods$4,621,809.17 
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 Delinquent0.46%97$1,092,482.41 
60-89 Days Delinquent0.21%36$501,907.47 
90-119 Days Delinquent0.05%9$123,646.36 
120+ Days Delinquent0.00%0$— 
Total Delinquent Receivables0.73%142$1,718,036.24 
Repossession Inventory:# of ReceivablesPrincipal Balance
Repossessed in the Current Collection Period5$55,111.29 
Total Repossessed Inventory7$84,397.28 
60+ Delinquency Percentage:# of ReceivablesAmount
60+ Day Delinquent Receivables45$625,553.83 
60+ Delinquencies as % of EOP Net Pool Balance
        Third Preceding Collection Period0.20 %
        Second Preceding Collection Period0.25 %
        Preceding Collection Period0.28 %
        Current Collection Period0.27 %
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 May 2026.
Month-End Balance# of Receivables
($MM)(%)(#)(%)
Total Extensions0.330.14%300.11%