Exhibit 99.1

CAPITAL ONE PRIME AUTO RECEIVABLES TRUST 2023-1
Statement to Securityholders
Determination Date: July 10, 2026
Payment Date7/15/2026
Collection Period Start6/1/2026
Collection Period End6/30/2026
Interest Period Start6/15/2026
Interest Period End7/14/2026
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$75,357,436.56 $16,900,482.70 $58,456,953.86 0.123067Feb-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$214,737,436.56 $16,900,482.70 $197,836,953.86 
Beginning BalanceEnding BalancePool Factor
Net Pool Balance$235,444,220.86 $217,013,935.35 0.145088
YSOC Amount$17,315,582.92 $15,785,780.11 
Adjusted Pool Balance$218,128,637.94 $201,228,155.24 
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$75,357,436.56 4.87000%30/360$305,825.60 
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$214,737,436.56 $886,836.60 












II. COLLATERAL POOL BALANCE
Beginning of PeriodEnd of Period
Net Pool Balance$235,444,220.86 $217,013,935.35 
Adjusted Pool Balance (Net Pool Balance - YSOC Amount)$218,128,637.94 $201,228,155.24 
Number of Receivables Outstanding26,812 25,888 
Weighted Average Contract Rate4.00 %4.01 %
Weighted Average Remaining Term (months)21.8 21.0 


III. FUNDS AVAILABLE FOR DISTRIBUTION
Available Funds:
a. Collections
Interest Collections$798,868.78 
Principal Collections$18,251,311.58 
Liquidation Proceeds$169,924.17 
b. Repurchase Price$10,617.65 
c. Optional Purchase Price$— 
d. Reserve Account Excess Amount$— 
Total Available Funds$19,230,722.18 
Reserve Account Draw Amount$— 
Total Funds Available for Distribution$19,230,722.18 


IV. DISTRIBUTION
Calculated AmountAmount PaidShortfallCarryover ShortfallRemaining Available Funds
Servicing Fee$196,203.52 $196,203.52 $— $— $19,034,518.66 
Interest - Class A-1 Notes$— $— $— $— $19,034,518.66 
Interest - Class A-2 Notes$— $— $— $— $19,034,518.66 
Interest - Class A-3 Notes$305,825.60 $305,825.60 $— $— $18,728,693.06 
Interest - Class A-4 Notes$391,510.00 $391,510.00 $— $— $18,337,183.06 
First Allocation of Principal$— $— $— $— $18,337,183.06 
Interest - Class B Notes$57,291.00 $57,291.00 $— $— $18,279,892.06 
Second Allocation of Principal$— $— $— $— $18,279,892.06 
Interest - Class C Notes$60,568.00 $60,568.00 $— $— $18,219,324.06 
Third Allocation of Principal$— $— $— $— $18,219,324.06 
Interest - Class D Notes$71,642.00 $71,642.00 $— $— $18,147,682.06 
Fourth Allocation of Principal$13,509,281.32 $13,509,281.32 $— $— $4,638,400.74 
Reserve Account Deposit Amount$— $— $— $— $4,638,400.74 
Regular Principal Distribution Amount$3,391,201.38 $3,391,201.38 $— $— $1,247,199.36 
Owner Trustee, Indenture Trustee, and ARR Fees & Expenses$— $— $— $— $1,247,199.36 
Remaining Funds to Certificates$1,247,199.36 $1,247,199.36 $— $— $— 
Total$19,230,722.18 $19,230,722.18 $ $ 








V. OVERCOLLATERALIZATION INFORMATION
Yield Supplement Overcollateralization Amount:
Beginning Period YSOC Amount$17,315,582.92 
Increase/(Decrease)$(1,529,802.81)
Ending YSOC Amount$15,785,780.11 
Overcollateralization:Beginning of PeriodEnd of Period
Adjusted Pool Balance$218,128,637.94 $201,228,155.24 
Note Balance$214,737,436.56 $197,836,953.86 
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%19$173,923.72 
Liquidation Proceeds of Defaulted Receivables2
0.08%183$169,924.17 
Monthly Net Losses (Liquidation Proceeds)$3,999.55 
Net Losses as % of Average Pool Balance (annualized)
        Third Preceding Collection Period(0.08)%
        Second Preceding Collection Period(0.18)%
        Preceding Collection Period0.20 %
        Current Collection Period0.02 %
        Four-Month Average Net Loss Ratio(0.01)%
Cumulative Net Losses for All Periods$4,625,808.72 
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 Delinquent0.53%90$1,147,849.46 
60-89 Days Delinquent0.17%30$369,742.17 
90-119 Days Delinquent0.08%10$167,650.65 
120+ Days Delinquent0.00%0$— 
Total Delinquent Receivables0.78%130$1,685,242.28 
Repossession Inventory:# of ReceivablesPrincipal Balance
Repossessed in the Current Collection Period4$50,362.26 
Total Repossessed Inventory10$109,069.18 
60+ Delinquency Percentage:# of ReceivablesAmount
60+ Day Delinquent Receivables40$537,392.82 
60+ Delinquencies as % of EOP Net Pool Balance
        Third Preceding Collection Period0.25 %
        Second Preceding Collection Period0.28 %
        Preceding Collection Period0.27 %
        Current Collection Period0.25 %
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 June 2026.
Month-End Balance# of Receivables
($MM)(%)(#)(%)
Total Extensions0.430.20%380.15%