Exhibit 99.1

CAPITAL ONE PRIME AUTO RECEIVABLES TRUST 2023-2
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$1,228,970,492.55 
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$179,084,478.73 $17,551,800.03 $161,532,678.70 0.408158Jun-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$276,114,478.73 $17,551,800.03 $258,562,678.70 
Beginning BalanceEnding BalancePool Factor
Net Pool Balance$300,735,995.89 $281,607,916.31 0.229141
YSOC Amount$21,801,308.87 $20,225,029.32 
Adjusted Pool Balance$278,934,687.02 $261,382,886.99 
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$— 
Class A-2b Notes$— 4.23285%ACT/360$— 
Class A-3 Notes$179,084,478.73 5.82000%30/360$868,559.72 
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$276,114,478.73 $1,305,638.56 










II. COLLATERAL POOL BALANCE
Beginning of PeriodEnd of Period
Net Pool Balance$300,735,995.89 $281,607,916.31 
Adjusted Pool Balance (Net Pool Balance - YSOC Amount)$278,934,687.02 $261,382,886.99 
Number of Receivables Outstanding27,094 26,331 
Weighted Average Contract Rate5.24 %5.25 %
Weighted Average Remaining Term (months)26.9 26.0 


III. FUNDS AVAILABLE FOR DISTRIBUTION
Available Funds:
a. Collections
Interest Collections$1,286,315.12 
Principal Collections$18,903,277.19 
Liquidation Proceeds$157,121.41 
b. Repurchase Price$— 
c. Optional Purchase Price$— 
d. Reserve Account Excess Amount$— 
Total Available Funds$20,346,713.72 
Reserve Account Draw Amount$— 
Total Funds Available for Distribution$20,346,713.72 


IV. DISTRIBUTION
Calculated AmountAmount PaidShortfallCarryover ShortfallRemaining Available Funds
Servicing Fee$250,613.33 $250,613.33 $— $— $20,096,100.39 
Interest - Class A-1 Notes$— $— $— $— $20,096,100.39 
Interest - Class A-2a Notes$— $— $— $— $20,096,100.39 
Interest - Class A-2b Notes$— $— $— $— $20,096,100.39 
Interest - Class A-3 Notes$868,559.72 $868,559.72 $— $— $19,227,540.67 
Interest - Class A-4 Notes$302,402.33 $302,402.33 $— $— $18,925,138.34 
First Allocation of Principal$— $— $— $— $18,925,138.34 
Interest - Class B Notes$44,892.17 $44,892.17 $— $— $18,880,246.17 
Second Allocation of Principal$— $— $— $— $18,880,246.17 
Interest - Class C Notes$44,892.17 $44,892.17 $— $— $18,835,354.00 
Third Allocation of Principal$3,461,591.74 $3,461,591.74 $— $— $15,373,762.26 
Interest - Class D Notes$44,892.17 $44,892.17 $— $— $15,328,870.09 
Fourth Allocation of Principal$11,270,000.00 $11,270,000.00 $— $— $4,058,870.09 
Reserve Account Deposit Amount$— $— $— $— $4,058,870.09 
Regular Principal Distribution Amount$2,820,208.29 $2,820,208.29 $— $— $1,238,661.80 
Owner Trustee, Indenture Trustee, and ARR Fees & Expenses$— $— $— $— $1,238,661.80 
Remaining Funds to Certificates$1,238,661.80 $1,238,661.80 $— $— $— 
Total$20,346,713.72 $20,346,713.72 $— $— 







V. OVERCOLLATERALIZATION INFORMATION
Yield Supplement Overcollateralization Amount:
Beginning Period YSOC Amount$21,801,308.87 
Increase/(Decrease)$(1,576,279.55)
Ending YSOC Amount$20,225,029.32 
Overcollateralization:Beginning of PeriodEnd of Period
Adjusted Pool Balance$278,934,687.02 $261,382,886.99 
Note Balance$276,114,478.73 $258,562,678.70 
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
0.08%17$224,802.39 
Liquidation Proceeds of Defaulted Receivables2
0.06%134$157,121.41 
Monthly Net Losses (Liquidation Proceeds)$67,680.98 
Net Losses as % of Average Pool Balance (annualized)
        Third Preceding Collection Period(0.24)%
        Second Preceding Collection Period0.05 %
        Preceding Collection Period0.19 %
        Current Collection Period0.28 %
        Four-Month Average Net Loss Ratio0.07 %
Cumulative Net Losses for All Periods$3,172,645.06 
Cumulative Net Loss Ratio0.26 %
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 Delinquent0.32%61$900,410.30 
60-89 Days Delinquent0.13%26$356,302.00 
90-119 Days Delinquent0.01%3$40,732.73 
120+ Days Delinquent0.00%0$— 
Total Delinquent Receivables0.46%90$1,297,445.03 
Repossession Inventory:# of ReceivablesPrincipal Balance
Repossessed in the Current Collection Period3$50,398.10 
Total Repossessed Inventory9$131,144.07 
60+ Delinquency Percentage:# of ReceivablesAmount
60+ Day Delinquent Receivables29$397,034.73 
60+ Delinquencies as % of EOP Net Pool Balance
        Third Preceding Collection Period0.09 %
        Second Preceding Collection Period0.08 %
        Preceding Collection Period0.11 %
        Current Collection Period0.14 %
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 Extensions0.410.15%260.10%